It reflects that couples
registering their domestic partnerships with the State of California are afforded similar, but not the same, rights and responsibilities to those granted to opposite - sex couples whose marriages were registered with the State.
Program applicable if you are married or in a state registered domestic partnership
Individuals in other arrangements, such as civil unions,
registered domestic partnerships, or other similar arrangements, that aren't recognized as a valid marriage under relevant state law won't be treated as married or as spouses as defined in this policy for federal tax purposes.
Individuals in other arrangements, such as civil unions,
registered domestic partnerships, or other similar arrangements, that are treated as spouses under the applicable state law, will each be treated as a spouse as defined in this policy for state law purposes.
However, individuals in other arrangements, such as civil unions,
registered domestic partnerships, or other similar arrangements, that are not recognized as marriage under the relevant state law, will not be treated as married or as spouses as defined in this policy for federal tax purposes.
Meanwhile, three community property states allow unmarried couples to create «
registered domestic partnerships,» which are legally recognized relationships with a status similar to marriage.
Individuals in other arrangements, such as civil unions,
registered domestic partnerships, or other similar arrangements, that aren't recognized as a valid marriage under relevant state law won't be treated as married or as spouses as defined in this policy for federal tax purposes.
Whether you are currently married, are interested in creating
a registered domestic partnership or have decided to end your relationship, we can help you through every step of this potentially challenging process.
From a recent news report: LOS ANGELES, California (AP)-- A judge has ordered a man to continue paying alimony to his ex-wife — even though she's in
a registered domestic partnership with another woman and even uses the other woman's last name.
If you are considering ending a marriage or
registered domestic partnership, arming yourself with information is your best first step.
Assets that either of you owned before your marriage or
registered domestic partnership, and gifts or inheritances acquired later, are usually separate property.
In California, any assets acquired by you and your spouse or registered domestic partner from earnings during your marriage or
registered domestic partnership are community property.