Registered domestic partners in California have the same rights and responsibilities as married couples. However, they are not “spouses” or “married” for purposes of federal law or federal tax purposes. Here’s everything you need to know about a domestic partnership in California.
California law defines domestic partners as two adults who have chosen to share one another’s lives in an intimate and committed relationship. Registered domestic partners in California are considered “spouses” under the state’s laws. Thus, they are afforded the same rights as married individuals. For California tax purposes, the same rules applicable to married individuals also apply to registered domestic partners.
How to Obtain Domestic Partnership Status in California
- Both persons must file a Declaration of Domestic Partnership (Form DP-1) or a Confidential Declaration of Domestic Partnership (Form DP-1A) with the Secretary of State.
A Confidential Declaration of Domestic Partnership is a permanent record that is not open to the public except upon court order. - Pay the filing fee
- $33 if both partners are under the age of 60
- $10 if either partner is older than 62
- Completed forms can either be mailed to the California Secretary of State or delivered in person.
Related: How to Register for Domestic Partnership in California
Eligibility Requirements
The following are the eligibility requirements that must be met for a couple to become registered domestic partners in California:
- Neither person can be married to someone else or be a member of a different domestic partnership that has not been terminated, dissolved, or deemed invalid.
- The two persons cannot be related by blood in a way that would normally prevent them from being married in California.
- Both persons must be at least 18 years of age, unless the underage partner is granted permission by a court to establish a Domestic Partnership. Usually, the consent of a parent or guardian is required.
- Both persons must be capable of consenting to the domestic partnership at the time the Declaration of Domestic Partnership is filed.
Rights of Domestic Partners in California
California grants the same rights to registered domestic partners as they do to married individuals. This includes, but is not limited to:
- Community property rights
- Presumptive rights to the parentage of children born during the partnership
- Rights to child custody
- Child support, spousal support, and access to the family court to dissolve a domestic partnership in the same manner a marriage is dissolved
Filing Taxes in a Domestic Partnership
In California, domestic partners can file taxes jointly at the state level, as they enjoy the same rights as married couples in the state. However, domestic partners in California are not federally recognized as married couples. This is due to the fact that domestic partners are technically not married under state law. Therefore, these taxpayers are not married for federal tax purposes. This lack of federal recognition means that registered domestic partners cannot file joint federal income tax returns or avail themselves of tax and other provisions available to married people.
Related: Domestic Partnership vs. Marriage in California: The Difference
Since the federal government does not recognize domestic partners as married individuals for federal tax purposes, registered domestic partners should continue to file as unmarried individuals on their federal tax returns. Domestic partners, thus, have to file taxes separately and do not get marriage tax benefits at the federal level.
While the federal government does not allow for domestic partners to file taxes jointly, the IRS does recognize that community property law is in effect for state-registered domestic partners. In addition, the Social Security Administration determines registered domestic partners as able to receive spousal benefits after a domestic partner’s death. This is due to the fact that California law recognizes the partner as the beneficiary.
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If you or a loved one have any more questions about domestic partnerships in California, contact us. Get your free consultation with one of our family law attorneys in California today!