new filing requirements
For registered domestic partners
SB 1827 was signed into law on September 29, 2006, requiring registered domestic partners to file California tax returns jointly or separately, using the same standards applicable under federal law to married couples. These new filing requirements apply to taxable years beginning on or after January 1, 2007. Under current state and federal law, registered domestic partners use the single, or head of household filing status. The new law has no impact on the federal law.
FTB has convened an implementation team to review the various processes, forms, and systems changes needed before January 1, 2008. We are also establishing a focus group of interested parties, consisting of tax practitioners, the State Bar Association, and domestic partner groups. Taxpayers and interested parties can submit questions on this matter via FTB's Website, www.ftb.ca.gov, or by emailing RDP@ftb.ca.gov.