California enacted SB 1827 as law, beginning January 1, 2007, which requires registered domestic partners to use the same filing status as married couples. The information here will help you understand the changes associated with this tax law, as they develop.
Underpayment of estimated tax penalty
State income tax seminars
- Hosted March 6, 2008 in Sacramento by State Controller John Chiang and Board of Equalization Vice Chairwoman Betty Yee. Audio part 1 | Audio part 2 | Presentation (PDF)
- Hosted January 24, 2008 in San Francisco by State Controller John Chiang and Board of Equalization Chairwoman Betty Yee. Audio part 1 | Audio part 2 | Presentation (PDF)
Announcements and meeting notes
- Official FTB Publication 737 Tax Information for Registered Domestic Partners (12/18/07)
- Revision to Draft FTB Publication 737 Tax Information for Registered Domestic Partners (11/05/07)
- Questions and responses for the California Filing Status Adjustments Worksheet (11/01/07)
- Draft FTB Publication 737 Tax Information for Registered Domestic Partners (9/14/07)
- Registered Domestic Partnerships - Attorney General seeks input on equivalency of out-of-state legal unions. How to reply (09/07/07)
- RDP draft California Filing Status Adjustments Worksheet and instructions (6/15/07)
- Questions and responses for the California Filing Status Adjustments Worksheet
- Registered Domestic Partner AGI Discussion Paper (2/20/07)
- 1/30/07 Interested parties meeting
- 11/30/06 Interested parties meeting
- Send us your comments or questions on the new law for registered domestic partnerships filing California tax returns.
Frequently asked questions and news articles
- What if I'm a domestic partner? - Frequently asked questions
- Alimony - Frequently asked questions (PDF, revised 04-2008)
- Tax News article - California's new filing requirements for registered domestic partners (11/2006)
- Mercury News article - 'Town hall' over taxes: Domestic partner filing is about to get very complicated (12/01/06)
- Press release - Westley announces new tax law: Equal treatment for domestic partners (10/25/06)
Legislation and Bill analysis
- Legislative History (9/14/07)
- SB 105 Amended (06/20/07)
- SB 105 Amended (03/19/07)
- SB 105 Introduced (01/17/07)
- SB 11 Introduced (12/04/06)
- SB 1827 Chaptered (09/29/06)
- SB 1827 Summary analysis of amended bill - Filing Status/Domestic partners (05/02/06)
- SB 1827 Analysis of amended bill - Filing status/Domestic partners (04/17/06)
- AB 205 Summary analysis of amended bill - Filing Status/Domestic Partners (07/16/03)
- AB 205 Analysis of original bill - Filing Status/Domestic Partners (01/28/03)
- AB 25 Revised analysis - Exclusion/Employer-Provided Medical Insurance Benefits/Includes Domestic Partners (12/04/00)