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Domestic Partner in California

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  • Domestic Partner in California

    Hi, I live with my domestic partner and her kids (well, they are my kids too but biologically they are hers). I work and she's a stay at home. Essentially, I support the family. Do I have any rights under the current tax law to claim head of household status and claim the kids as dependents? Basically, is there any tax law that covers Domestic Partners?

    Thanks!

  • #2
    You should look at the CA domestic partner law and the rights afforded and the statuses afforded and also make sure you are registered as a domestic partner with the secretary of state so that if you can claim tax benefits, you are legal as a domestic partner so to speak. I also suggest calling the IRS and asking them. But I believe the CA domestic partner registry and its listing of rights afforded persons in these arrangements would be the best starting palce and is more operative in your situation.

    I also suggest consulting a tax professional where you live at in CA.

    Comment


    • #3
      Thanks for your quick response. We are registered Domestic Partners. I will look into it. Thanks again!

      Comment


      • #4
        Originally posted by screwed
        Hi, I live with my domestic partner and her kids (well, they are my kids too but biologically they are hers). I work and she's a stay at home. Essentially, I support the family. Do I have any rights under the current tax law to claim head of household status and claim the kids as dependents? Basically, is there any tax law that covers Domestic Partners?

        Thanks!
        While attending tax class earlier this year, it was mentioned that the recent changes would upset plenty of taxpayers who previously claimed the children of their significant others as "foster children" on their tax returns.

        First let's explore the new uniform definition of "dependent" as given by the IRS. According to FS-2005-7, January 2005, the IRS says there are 2 kinds of dependents, Qualifying children and Qualifying relatives. According to Pub 17 2005, a dependent must must satisfy five tests--however we are concerned about the Relationship test.

        According to IRS Pub 553 2005, the Uniform requirements for a qualifying child are as follows:

        a) The child must be your child (including an adopted child, stepchild, or eligible foster child), brother, sister, stepbrother, stepsister, or a descendent of one of these relatives.

        b) An adopted child includes a child lawfully placed with you for legal adoption even if the adoption is not final.

        c) An eligible foster child is any child who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

        In an IRS bulletin, Notice 2004-79, it states:
        "Section 152(d)(1), as amended, provides, in general, that a qualifying relative is an individual who bears a relationship to the taxpayer described in §152(d)(2), whose gross income is less than the exemption amount (as defined in § 151(d)), who receives over one-half of his or her support from the taxpayer, and who is not a qualifying child of the taxpayer or any other taxpayer."


        However, it seems there have been some changes to the tax law since the IRS posted its rules.

        As of 8/31/05, the Internal Revenue Code 26 USC 152 was amended and now defines a dependent as:

        (a) General definition
        For purposes of this subtitle, the term “dependent” means any of the following individuals over half of whose support, for the calendar year in which the taxable year of the taxpayer begins, was received from the taxpayer (or is treated under subsection (c) or (e) as received from the taxpayer):

        (1) A son or daughter of the taxpayer, or a descendant of either,
        (2) A stepson or stepdaughter of the taxpayer,
        (3) A brother, sister, stepbrother, or stepsister of the taxpayer,
        (4) The father or mother of the taxpayer, or an ancestor of either,
        (5) A stepfather or stepmother of the taxpayer,
        (6) A son or daughter of a brother or sister of the taxpayer,
        (7) A brother or sister of the father or mother of the taxpayer,
        (8) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law of the taxpayer, or
        (9) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has as his principal place of abode the home of the taxpayer and is a member of the taxpayer’s household.

        Concerning 1), an adopted child or foster child is considered as an actual son or daughter (dependent).

        Concerning domestic partnerships, section (b)(5) states:

        (5) An individual is not a member of the taxpayer’s household if at any time during the taxable year of the taxpayer the relationship between such individual and the taxpayer is in violation of local law.


        Have a good day.
        Last edited by aryels; 10-20-2005, 08:07 AM. Reason: additional information
        "What would a reasonable person do?"

        aryels
        A.S. Paralegal
        Criminal Justice Student--B.S.

        "Give this guy 15 cents and tell him to go to hell."

        Comment


        • #5
          Well depending on the rights afforded by their registry as domestic partners, it is probable that claiming the kids as stepkids would probably be possible. Registration with the state as domestic partners indicates that it is not an illegal relationship, since they are registered and not married in a state where same sex marriage is not legal for same sex partners, but it will depend on the benefits that flow from the registration.

          Comment

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