The IRS has revised Publication 555, which describes how the community property rules can affect the income tax reporting of couples who are subject to such rules.
Here’s what the publication says on page 2:
Nevada, Washington, and California domestic partners. This publication is also for registered domestic partners (RDPs) who are domiciled in Nevada, Washington, or California and for individuals in California who, for state law purposes, are married to an individual of the same sex. A RDP in Nevada, Washington, or California (or a person in California who is married to a person of the same sex) generally must report half the combined community income earned by the individual and his or her domestic partner (or same-sex spouse).
For tax years beginning after 2006, a California RDP must report ½ of the community income, whether received in the form of compensation for personal services or income from property, on his or her federal income tax return. The same rule applies to a Nevada RDP after September 30, 2009, and a Washington RDP after June 11, 2008.
RDPs (and individuals in California who are married to an individual of the same sex) are not married for federal tax purposes. They can use only the single filing status, or if they qualify, the head of household filing status.
There’s more. Throughout the 16 page document there are references to RDPs and same-sex spouses. And when there are special statutory rules related to community property that apply to “spouses” the editor of this publication carefully notes that the rules do not applyk to RDPs or same-sex spouses.
The full document is available here.
