DECATUR, IL, THE YEAR 2083—According to students in Mr. Bernard's fourth-period U.S. history class, it's "really pathetic" how long it took for early-21st-century Americans to finally legalize gay marriage.
The class of 2086 said it was "laughable" that people against gay marriage were given a legitimate political voice in the early 21st century. The classroom of 15-year-olds at MacArthur High School—all of whom were born in the late 2060s and grew up never questioning the obvious fact that homosexual couples deserve the right to get married—were reportedly "amazed" to learn in their Modern U.S. History: 2081 Edition textbooks that as late as the 2020s, gays and lesbians actually had to fight for the constitutional right to wed.
How do registered domestic partners determine their gross income for 2010?
Registered domestic partners must each report half the combined community income earned by the partners. In addition to half of the community income, a partner who has income that is not community income must report that separate income.
According to an IRS publication: No. Registered domestic partners cannot file using a married filing separately or jointly filing status, because they are not spouses as defined by federal law. Likewise, same-sex partners who are married under state law may not file using a married filing separately or jointly filing status because federal law does not treat same-sex partners as spouses.
According to recent IRS publication: Generally, to qualify as a head-of-household, a taxpayer must provide more than half the cost of maintaining his or her household during the taxable year, and that household must be the principal place of abode of the taxpayer’s dependent for more than half of the taxable year. If registered domestic partners pay all of the costs of maintaining the household from community funds, each partner is considered to have incurred half the cost and neither can qualify as head of household. However, if one of the partners pays more than half by contributing separate funds, that partner may qualify as head-of-household.
According to an IRS: If a child is a qualifying child under section 152(c) of both parents who are registered domestic partners, either parent, but not both, may claim a dependency deduction for the qualifying child. If both parents claim a dependency deduction for the child on their income tax returns, the IRS will treat the child as the qualifying child of the parent with whom the child resides for the longer period of time. If the child resides with each parent for the same amount of time during the taxable year, the IRS will treat the child as the qualifying child of the parent with the higher adjusted gross income.
According to an IRS publication: If a registered domestic partner is the stepparent of his or her partner’s child under the laws of the state in which the partners reside, then the registered domestic partner is the stepparent of the child for federal income tax purposes.