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How should registered domestic partners report Schedule C income that is community property?

October 4, 2011

According to a recent IRS publication: Half of the income, deductions, and net earnings of a business operated by a registered domestic partner must be reported by each registered domestic partner on a Schedule C (or Schedule C-EZ). In addition, each registered domestic partner owes self-employment tax on half of the net earnings of the business. Although the employment tax rules prohibit spouses from treating net earnings as community income (section 1402(a)(5)), registered domestic partners are not spouses as defined by federal law and this provision does not apply to them.

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