The IRS recently updated their website Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions as a result of the court’s decision in the United States vs. Windsor case which ruled that same-sex couples who are married under state law are considered married for federal tax purposes.

CLICK HERE to review the answers to these FAQs.

Note, Q9-Q27 specifically relate to RDPs who reside in community property states (Nevada, Washington or California).