IRS Provides Additional Community Property Information for Same-Sex Spouses and Registered Domestic Partners
IRS recently provided additional information on its website in a question and answer format to individuals who are subject to their state’s community property laws. These questions and answers apply generally to same-sex spouses in California and to registered domestic partners in California, Nevada, and Washington. The IRS has previously included some information on the treatment of community property in Publication 555, Community Property, for same-sex spouses in California and registered domestic partners in California, Nevada, and Washington.
The additional questions and answers address issues such as whether a registered domestic partner can use the head of household filing status. Other topics include claiming a registered domestic partner as a dependent for purposes of the dependency deduction and the exclusion for reimbursement of medical expenses, claiming children as dependents, and claiming adoption credits.