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REGISTERED DOMESTIC PARTNERS - CALIFORNIA (STANDARD DEDUCTION VS ITEMIZED)

February 02, 2017 • SAMANTHA LOPEZ • Log In to Post Comments

HELLO I AM A REGISTERED DOMESTIC PARTNER IN CALIFORNIA A COMMUNITY PROPERTY STATE.  I AM TRYING TO FIGURE OUT IF ONE SPOUSE CLAIMS THE ITEMIZED DEDUCTIONS ON THEIR FEDERAL RETURN, IS THE OTHER ONE REQUIRED TO CLAIM ITEMIZED DEDUCTIONS ALSO.

I LOOKED IT UP ON THE IRS WEBSITE AND THIS IS ALL I CAN FIND:

https://www.irs.gov/uac/answers-to-frequently-asked-questions-for-registered-domestic-partners-and-individuals-in-civil-unions

Q4. Can a registered domestic partner itemize deductions if his or her partner claims a standard deduction? 

A4. Yes. A registered domestic partner may itemize or claim the standard deduction regardless of whether his or her partner itemizes or claims the standard deduction. Although the law prohibits a taxpayer from itemizing deductions if the taxpayer’s spouse claims the standard deduction (section 63(c)(6)(A)), this provision does not apply to registered domestic partners, because registered domestic partners are not spouses for federal tax purposes.

 

 


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