Separate and Still Unequal? Taxing California Registered Domestic Partners

22 Pages Posted: 15 Sep 2008 Last revised: 22 Sep 2015

See all articles by Keeva Terry

Keeva Terry

Howard University School of Law

Date Written: September 12, 2008

Abstract

This article analyzes whether the IRS has a cogent legal basis to discriminate and deny equal treatment to domestic partners. A clear logical framework is outlined, establishing that (i) for federal income tax purposes, the test of taxability is ownership, (ii) ownership is determined by state law, and (iii) according to California state law, domestic partners own community property equally and the earned income of a domestic partner is community property. As an extension of this framework, this article argues that each domestic partner should be required to report one-half of the community income, including any combined earned income such as salaries or wages, as his or her respective income for federal income tax purposes.

Suggested Citation

Terry, Keeva, Separate and Still Unequal? Taxing California Registered Domestic Partners (September 12, 2008). University of Toledo Law Review, Vol. 39, p. 633, 2008, Roger Williams Univ. Legal Studies Paper No. 69, Available at SSRN: https://ssrn.com/abstract=1267328

Keeva Terry (Contact Author)

Howard University School of Law ( email )

2900 Van Ness Street, N.W.
Washington, DC 20008
United States

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