Registered Domestic Partners (RDPs) – Effective for taxable years beginning on or after January 1, 2007, RDPs under California law must file their California income tax returns using either the married/RDP filing jointly or married/RDP filing separately filing status. Registered domestic partners will have the same legal benefits, protections, and responsibilities as married couples unless otherwise specified.

Same-Sex Married Couples (SSMCs) – Same-sex couple marriages performed in California on June 16, 2008 and before November 5, 2008 will be treated as valid marriages for California purposes. Same-sex married couples (SSMCs) have the same state tax benefits and requirements as any married California taxpayer. Married couples must file their California income tax returns using either the married/RDP filing jointly or married/RDP filing separately filing status. However, federal laws do not permit SSMCs to file federal tax returns as married filing jointly or married filing separately.

 

Filing Using TaxACT:

 

All information entered on the federal return flows to the attached state return. If taxpayers file with one filing status on the federal form (i.e. both file as Single), and need to change to a different filing status on the state form (i.e. RDP Filing Jointly or Separately), it is not possible to have this "conflict" in filing statuses between the federal and state forms in one return.

Registered domestic partners and same-sex married couples using TaxACT should prepare multiple returns in order to keep federal and California information intact in case adjustments are necessary in the future. An example of how couples filing as Single taxpayers for federal purposes, but Registered Domestic Partners Filing Jointly for California purposes, is shown below.

TaxACT Return #1 – Registered Domestic Partner A files a federal return with filing status Single.

TaxACT Return #2 – Registered Domestic Partner B files a federal return with filing status Single or Head of Household (if qualified to file Head of Household, only one of the two partners can use this filing status).

TaxACT Return #3 – Registered Domestic Partner A and Registered Domestic Partner B combine federal information from Return #1 and Return #2 in a new return (Do not file this federal return). The combined federal information then flows to the California return within TaxACT so that the registered domestic partners can complete their California return (File this California return).

The combined federal form (in TaxACT Return #3) should equal the two federal forms that were filed for both taxpayers separately (allowing for deductions or allowances available only to married couples). Copies of all three federal forms should be kept for documentation.

 

Additional Information:

 

California Instructions for Schedule CA (540), page 1:

Same-Sex Married Couples (SSMCs) and Registered Domestic Partners (RDP) – SSMCs and RDPs will compute their limitations based on the combined federal adjusted gross income (AGI) of each spouse’s or partner’s individual tax return filed with the Internal Revenue Service (IRS).

For column A, line 7 through line 21, and line 23 through line 35, combine your federal amounts from each spouse’s or partner’s individual federal tax return. For more information on SSMCs, get FTB Pub. 776, Tax Information for Same Sex Married Couples, or RDPs, get FTB Pub. 737, Tax Information for Registered Domestic Partners.

The combined federal AGI used to compute limitations is different from the recalculated federal AGI used on Form 540, line 13. In situations where SSMCs have no SSMC adjustments or RDPs have no RDP adjustments, these amounts may be the same.