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Are registered domestic partners who reported income without regard to community property laws required to amend their pre-2010 returns to each report

October 8, 2011

According to a recent IRS publication:Registered domestic partners who reported community income without regard to community property laws for a taxable year beginning before 2010 are generally not required to amend those returns to report half of the community income. The following rules apply for taxable years prior to 2010:

Registered domestic partners in California received full community property rights in 2007. Thus, in California, registered domestic partners may, but are not required to, amend their returns for taxable years beginning in 2007, 2008, and 2009 to report half of the community income of the partners.

In Nevada, the state’s community property laws apply to registered domestic partners as of October 1, 2009. Thus, registered domestic partners may, but are not required to, amend their returns for a taxable year beginning in 2009 to report half of the community income of the partners for the period beginning October 1, 2009 and ending on the last day of the partner’s 2009 taxable year.

In Washington, the state’s community property laws apply to registered domestic partners as of June 12, 2008. Thus, registered domestic partners may, but are not required to, amend their returns for a taxable year beginning in 2009 to report half of the community income of the partners. For 2008, the partners may, but are not required to, amend their returns to report half of the community income of the partners for the period beginning June 12, 2008 and ending on the last day of the partner’s 2008 taxable year.

In all cases, if one of the partners amends his or her return to report half of the community income, the other partner must report the other half.

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