Registered Domestic Partners’ Income … Is Community Property

A California registered domestic partner must report one-half of the community income, whether received in the form of compensation for personal services or income from property, on his or her federal income tax return.

Example: Bob & Joe are registered domestic partners in California. Bob’s wages for the year are $80,000. Joe’s wages for the year are $60,000. Bob and Joe are each required to file Federal income tax returns and each must report half of the total of the wages, i.e. $70,000 [(80,000 + 60,000) X 50% = 70,000].

Source:  Office of Chief Counsel, Internal Revenue Service.
Chief Counsel Advise (CCA) Memorandum Number: 201021050
Release Date: 5/28/2010