federal income tax

IRS Releases Additional Guidance on Tax Reporting for Community Property Registered Domestic Partners and Same-Sex Spouses in California

Yesterday the IRS released a Question & Answer document addressing a number of questions that have been asked by same-sex couples and tax practitioners in the three community property states that recognize same-sex relationships – California, Washington, and Nevada. Here is a sample from the IRS Q&A: Q-1: How do registered domestic partners determine their […]