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If a child is a qualifying child under section 152(c) of both parents who are registered domestic partners, which parent may claim the child as a dependent
Can registered domestic partners or same-sex spouses whose marriage is recognized under state law file federal tax returns using a married filing jointly

Can a registered domestic partner qualify to file his or her tax return using head-of-household filing status?

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.

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