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Filing 2012 Tax Return

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Filing 2012 Tax Return

Filing 2012 tax return Publication 901 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Filing 2012 tax return How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Filing 2012 tax return By selecting the method that is best for you, you will have quick and easy access to tax help. Filing 2012 tax return Free help with your tax return. Filing 2012 tax return   Free help in preparing your return is available nationwide from IRS-certified volunteers. Filing 2012 tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. Filing 2012 tax return The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Filing 2012 tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Filing 2012 tax return Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Filing 2012 tax return To find the nearest VITA or TCE site, visit IRS. Filing 2012 tax return gov or call 1-800-906-9887 or 1-800-829-1040. Filing 2012 tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing 2012 tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing 2012 tax return aarp. Filing 2012 tax return org/money/taxaide or call 1-888-227-7669. Filing 2012 tax return   For more information on these programs, go to IRS. Filing 2012 tax return gov and enter “VITA” in the search box. Filing 2012 tax return Internet. Filing 2012 tax return You can access the IRS website at IRS. Filing 2012 tax return gov 24 hours a day, 7 days a week to: E-file your return. Filing 2012 tax return Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Filing 2012 tax return Check the status of your 2012 refund. Filing 2012 tax return Go to IRS. Filing 2012 tax return gov and click on Where’s My Refund. Filing 2012 tax return Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Filing 2012 tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Filing 2012 tax return Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Filing 2012 tax return Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. Filing 2012 tax return Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing 2012 tax return So in a change from previous filing seasons, you won't get an estimated refund date right away. Filing 2012 tax return Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Filing 2012 tax return You can obtain a free transcript online at IRS. Filing 2012 tax return gov by clicking on Order a Return or Account Transcript under “Tools. Filing 2012 tax return ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. Filing 2012 tax return You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. Filing 2012 tax return Download forms, including talking tax forms, instructions, and publications. Filing 2012 tax return Order IRS products. Filing 2012 tax return Research your tax questions. Filing 2012 tax return Search publications by topic or keyword. Filing 2012 tax return Use the Internal Revenue Code, regulations, or other official guidance. Filing 2012 tax return View Internal Revenue Bulletins (IRBs) published in the last few years. Filing 2012 tax return Figure your withholding allowances using the IRS Withholding Calculator at www. Filing 2012 tax return irs. Filing 2012 tax return gov/individuals. Filing 2012 tax return Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. Filing 2012 tax return gov by typing Alternative Minimum Tax Assistant in the search box. Filing 2012 tax return Sign up to receive local and national tax news by email. Filing 2012 tax return Get information on starting and operating a small business. Filing 2012 tax return Phone. Filing 2012 tax return Many services are available by phone. Filing 2012 tax return   Ordering forms, instructions, and publications. Filing 2012 tax return Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). Filing 2012 tax return You should receive your order within 10 days. Filing 2012 tax return Asking tax questions. Filing 2012 tax return Call the IRS with your tax questions at 1-800-829-1040. Filing 2012 tax return Solving problems. Filing 2012 tax return You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). Filing 2012 tax return An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Filing 2012 tax return Call your local Taxpayer Assistance Center for an appointment. Filing 2012 tax return To find the number, go to www. Filing 2012 tax return irs. Filing 2012 tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Filing 2012 tax return TTY/TDD equipment. Filing 2012 tax return If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Filing 2012 tax return The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Filing 2012 tax return These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Filing 2012 tax return gsa. Filing 2012 tax return gov/fedrelay. Filing 2012 tax return TeleTax topics. Filing 2012 tax return Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Filing 2012 tax return Checking the status of your 2012 refund. Filing 2012 tax return To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). Filing 2012 tax return Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Filing 2012 tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Filing 2012 tax return Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Filing 2012 tax return Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing 2012 tax return Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Filing 2012 tax return Evaluating the quality of our telephone services. Filing 2012 tax return To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Filing 2012 tax return One method is for a second IRS representative to listen in on or record random telephone calls. Filing 2012 tax return Another is to ask some callers to complete a short survey at the end of the call. Filing 2012 tax return Walk-in. Filing 2012 tax return Some products and services are available on a walk-in basis. Filing 2012 tax return   Products. Filing 2012 tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing 2012 tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Filing 2012 tax return Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Filing 2012 tax return Services. Filing 2012 tax return You can walk in to your local TAC most business days for personal, face-to-face tax help. Filing 2012 tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Filing 2012 tax return If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Filing 2012 tax return No appointment is necessary—just walk in. Filing 2012 tax return Before visiting, check www. Filing 2012 tax return irs. Filing 2012 tax return gov/localcontacts for hours of operation and services provided. Filing 2012 tax return If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. Filing 2012 tax return You can leave a message and a representative will call you back within 2 business days. Filing 2012 tax return All other issues will be handled without an appointment. Filing 2012 tax return To call your local TAC, go to  www. Filing 2012 tax return irs. Filing 2012 tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Filing 2012 tax return Mail. Filing 2012 tax return You can send your order for forms, instructions, and publications to the address below. Filing 2012 tax return You should receive a response within 10 days after your request is received. Filing 2012 tax return  Internal Revenue Service 1201 N. Filing 2012 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Filing 2012 tax return   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing 2012 tax return Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Filing 2012 tax return TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Filing 2012 tax return Remember, the worst thing you can do is nothing at all. Filing 2012 tax return   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Filing 2012 tax return You face (or your business is facing) an immediate threat of adverse action. Filing 2012 tax return You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Filing 2012 tax return   If you qualify for help, they will do everything they can to get your problem resolved. Filing 2012 tax return You will be assigned to one advocate who will be with you at every turn. Filing 2012 tax return TAS has offices in every state, the District of Columbia, and Puerto Rico. Filing 2012 tax return Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. Filing 2012 tax return And its services are always free. Filing 2012 tax return   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Filing 2012 tax return The TAS tax toolkit at www. Filing 2012 tax return TaxpayerAdvocate. Filing 2012 tax return irs. Filing 2012 tax return gov can help you understand these rights. Filing 2012 tax return   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Filing 2012 tax return irs. Filing 2012 tax return gov/advocate. Filing 2012 tax return You can also call the toll-free number at 1-877-777-4778. Filing 2012 tax return Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. Filing 2012 tax return These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Filing 2012 tax return gsa. Filing 2012 tax return gov/fedrelay. Filing 2012 tax return   TAS also handles large-scale or systemic problems that affect many taxpayers. Filing 2012 tax return If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. Filing 2012 tax return irs. Filing 2012 tax return gov/advocate. Filing 2012 tax return Low Income Taxpayer Clinics (LITCs). Filing 2012 tax return   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Filing 2012 tax return Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Filing 2012 tax return These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Filing 2012 tax return Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Filing 2012 tax return For more information and to find a clinic near you, see the LITC page on www. Filing 2012 tax return irs. Filing 2012 tax return gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Filing 2012 tax return This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. Filing 2012 tax return Free tax services. Filing 2012 tax return   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Filing 2012 tax return Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Filing 2012 tax return The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Filing 2012 tax return The majority of the information and services listed in this publication are available to you free of charge. Filing 2012 tax return If there is a fee associated with a resource or service, it is listed in the publication. Filing 2012 tax return   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Filing 2012 tax return DVD for tax products. Filing 2012 tax return You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Filing 2012 tax return Prior-year forms, instructions, and publications. Filing 2012 tax return Tax Map: an electronic research tool and finding aid. Filing 2012 tax return Tax law frequently asked questions. Filing 2012 tax return Tax Topics from the IRS telephone response system. Filing 2012 tax return Internal Revenue Code—Title 26 of the U. Filing 2012 tax return S. Filing 2012 tax return Code. Filing 2012 tax return Links to other Internet-based tax research materials. Filing 2012 tax return Fill-in, print, and save features for most tax forms. Filing 2012 tax return Internal Revenue Bulletins. Filing 2012 tax return Toll-free and email technical support. Filing 2012 tax return Two releases during the year. Filing 2012 tax return  – The first release will ship the beginning of January 2013. Filing 2012 tax return  – The final release will ship the beginning of March 2013. Filing 2012 tax return Purchase the DVD from National Technical Information Service (NTIS) at www. Filing 2012 tax return irs. Filing 2012 tax return gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Filing 2012 tax return Prev  Up  Next   Home   More Online Publications
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Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions

The following questions and answers provide information to individuals of the same sex and opposite sex who are in registered domestic partnerships, civil unions or other similar formal relationships that are not marriages under state law. These individuals are not considered as married or spouses for federal tax purposes. For convenience, these individuals are referred to as “registered domestic partners” in these questions and answers. Questions and answers 9 through 27 concern registered domestic partners who reside in community property states and who are subject to their state’s community property laws. These questions and answers have been updated since the Supreme Court issued its decision in United States v. Windsor. As a result of the Court’s decision, the Service has ruled that same-sex couples who are married under state law are married for federal tax purposes. See Revenue Ruling 2013-17 in 2013‑38 IRB 201.

Q1. Can registered domestic partners file federal tax returns using a married filing jointly or married filing separately status?

A1. No. Registered domestic partners may not file a federal return using a married filing separately or jointly filing status. Registered domestic partners are not married under state law. Therefore, these taxpayers are not married for federal tax purposes.

Q2. Can a taxpayer use the head-of-household filing status if the taxpayer’s only dependent is his or her registered domestic partner?

A2. No. A taxpayer cannot file as head of household if the taxpayer’s only dependent is his or her registered domestic partner. A taxpayer’s registered domestic partner is not one of the specified related individuals in section 152(c) or (d) that qualifies the taxpayer to file as head of household, even if the registered domestic partner is the taxpayer’s dependent.

Q3. If registered domestic partners have a child, which parent may claim the child as a dependent?

A3. 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 during the taxable year. 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.

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.

Q5. If registered domestic partners adopt a child together, can one or both of the registered domestic partners qualify for the adoption credit?

A5. Yes. Each registered domestic partner may qualify to claim the adoption credit for the amount of the qualified adoption expenses paid for the adoption. The partners may not both claim a credit for the same qualified adoption expenses, and the sum of the credit taken by each registered domestic partner may not exceed the total amount paid. The adoption credit is limited to $12,970 per child in 2013. Thus, if both registered domestic partners paid qualified adoption expenses to adopt the same child, and the total of those expenses exceeds $12,970, the maximum credit available for the adoption is $12,970. The registered domestic partners may allocate this maximum between them in any way they agree, and the amount of credit claimed by one registered domestic partner can exceed the adoption expenses paid by that person, as long as the total credit claimed by both registered domestic partners does not exceed the total amount paid by them. The same rules generally apply in the case of a special needs adoption. 

Q6. If a taxpayer adopts the child of his or her registered domestic partner as a second parent or co-parent, may the taxpayer (“adopting parent”) claim the adoption credit for the qualifying adoption expenses he or she pays to adopt the child?

A6. Yes. The adopting parent may be eligible to claim an adoption credit. A taxpayer may not claim an adoption credit for the expenses of adopting the child of the taxpayer’s spouse (section 23) .  However, this limitation does not apply to adoptions by registered domestic partners because registered domestic partners are not spouses for federal tax purposes.

Q7. Do provisions of the federal tax law such as section 66 (treatment of community income) and section 469(i)(5) ($25,000 offset for passive activity losses for rental real estate activities) that apply to married taxpayers apply to registered domestic partners?

A7. No. Like other provisions of the federal tax law that apply only to married taxpayers, section 66 and section 469(i)(5) do not apply to registered domestic partners because registered domestic partners are not married for federal tax purposes.

Q8. Is a registered domestic partner the stepparent of his or her partner’s child?

A8. If a registered domestic partner is the stepparent of his or her partner’s child under state law, the registered domestic partner is the stepparent of the child for federal income tax purposes.


Publication 555, Community Property, provides general information for taxpayers, including registered domestic partners, who reside in community property states. The following questions and answers provide additional information to registered domestic partners (including same-sex and opposite-sex registered domestic partners) who reside in community property states and are subject to community property laws.

Q9. How do registered domestic partners determine their gross income?

A9. 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. 

Q10.  Can a registered domestic partner qualify to file his or her tax return using head-of-household filing status?

A10. 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 (section 2(b)). 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. Even if one of the partners pays more than half by contributing separate funds, that partner cannot file as head of household if the only dependent is his or her registered domestic partner. A taxpayer’s registered domestic partner is not one of the specified related individuals in section 152(c) or (d) that qualifies the taxpayer to file as head of household, even if the partner is the taxpayer’s dependent.    

Q11. Can a registered domestic partner be a dependent of his or her partner for purposes of the dependency deduction under section 151?

A11. A registered domestic partner can be a dependent of his or her partner if the requirements of sections 151 and 152 are met. However, it is unlikely that registered domestic partners will satisfy the gross income requirement of section 152(d)(1)(B) and the support requirement of section 152(d)(1)(C). To satisfy the gross income requirement, the gross income of the individual claimed as a dependent must be less than the exemption amount ($3,900 for 2013). Because registered domestic partners each report half the combined community income earned by both partners, it is unlikely that a registered domestic partner will have gross income that is less than the exemption amount.   

To satisfy the support requirement, more than half of an individual’s support for the year must be provided by the person seeking the dependency deduction. If a registered domestic partner’s (Partner A’s) support comes entirely from community funds, that partner is considered to have provided half of his or her own support and cannot be claimed as a dependent by another. However, if the other registered domestic partner (Partner B) pays more than half of the support of Partner A by contributing separate funds, Partner A may be a dependent of Partner B for purposes of section 151, provided the other requirements of sections 151 and 152 are satisfied. 

Q12. Can a registered domestic partner be a dependent of his or her partner for purposes of the exclusion in section 105(b) for reimbursements of expenses for medical care?

A12. A registered domestic partner (Partner A) may be a dependent of his or her partner (Partner B) for purposes of the exclusion in section 105(b) only if the support requirement (discussed in Question 11, above) is satisfied. Unlike the requirements for section 152(d) (dependency deduction for a qualifying relative), section 105(b) does not require that Partner A's gross income be less than the exemption amount in order for Partner A to qualify as a dependent.                   

Q13. How should registered domestic partners report wages, other income items, and deductions on their federal income tax returns?

A13. Registered domestic partners should report wages, other income items, and deductions according to the instructions to Form 1040, U.S. Individual Income Tax Return, and related schedules, and Form 8958, Allocation of Tax Amounts Between Certain Individuals in Community Property States. Form 8958 is used to determine the allocation of tax amounts between registered domestic partners. Each partner must complete and attach Form 8958 to his or her Form 1040.

Q14. Should registered domestic partners report social security benefits as community income for federal tax purposes? 

A14. Generally, state law determines whether an item of income constitutes community income. Accordingly, if Social Security benefits are community income under state law, then they are also community income for federal income tax purposes. If Social Security benefits are not community income under state law, then they are not community income for federal income tax purposes. 

Q15. How should registered domestic partners report community income from a business on Schedule C, Profit or Loss From Business?

A15. Half of the income, deductions, and net earnings of a business operated by a registered domestic partner must be reported by each registered domestic partner on a Schedule C (or Schedule C-EZ). In addition, each registered domestic partner owes self-employment tax on half of the net earnings of the business. The self-employment tax rule under section 1402(a)(5) that overrides community income treatment and attributes the income, deductions, and net earnings to the spouse who carries on the trade or business does not apply to registered domestic partners.

Q16.  Are registered domestic partners each entitled to half of the credits for income tax withholding from the combined wages of the registered domestic partners?

A16. Yes. Because each registered domestic partner is taxed on half the combined community income earned by the partners, each is entitled to a credit for half of the income tax withheld on the combined wages.

Q17.  Are registered domestic partners each entitled to take credit for half of the total estimated tax payments paid by the partners?

A17. No. Unlike withholding credits, which are allowed to the person who is taxed on the income from which the tax is withheld, a registered domestic partner can take credit only for the estimated tax payments that he or she made.       

Q18. Are community property laws taken into account in determining earned income for purposes of the dependent care credit, the refundable portion of the child tax credit, the earned income credit, and the making work pay credit?   

A18. No. The federal tax laws governing these credits specifically provide that earned income is computed without regard to community property laws in determining the earned income amounts described in section 21(d) (dependent care credit), section 24(d) (the refundable portion of the child tax credit), section 32(a) (earned income credit), and section 36A(d) (making work pay credit).

Q19. Are community property laws taken into account in determining adjusted gross income (or modified adjusted gross income) for purposes of the dependent care credit, the child tax credit, the earned income credit, and the making work pay credit?

A19. Yes. Community property laws must be taken into account in determining the adjusted gross income (or modified adjusted gross income) amounts in section 21(a) (dependent care credit), section 24(b) (child tax credit), section 32(a) (earned income credit), and section 36A(b) (making work pay credit).

Q20. Are amounts a registered domestic partner receives for education expenses that cannot be excluded from the partner’s gross income (includible education benefits) considered to be community income? 

A20. Generally, state law determines whether an item of income constitutes community income. Accordingly, whether includible education benefits are community income for federal income tax purposes depends on whether they are community income under state law. If the includible education benefits are community income under state law, then they are community income for federal income tax purposes. If not community income under state law, they are not community income for federal income tax purposes. 

Q21. If only one registered domestic partner is a teacher and pays qualified out-of-pocket educator expenses from community funds, do the registered domestic partners split the educator expense deduction?

A21. No. Section 62(a)(2)(D) allows only eligible educators to take a deduction for qualified out-of-pocket educator expenses. If only one registered domestic partner is an eligible educator (the eligible partner), then only the eligible partner may claim a section 62(a)(2)(D) deduction. If the eligible partner uses community funds to pay educator expenses, the eligible partner may determine the deduction as if he or she made the entire expenditure. In that case, the eligible partner has received a gift from his or her partner equal to one-half of the expenditure.  

Q22. If a registered domestic partner incurs indebtedness for his or her qualified education expenses or the expenses of a dependent and pays interest on the indebtedness out of community funds, do the registered domestic partners split the interest deduction?

A22. No. To be a qualified education loan, the indebtedness must be incurred by a taxpayer to pay the qualified education expenses of the taxpayer, the taxpayer’s spouse, or a dependent of the taxpayer (section 221(d)(1)). Thus, only the partner who incurs debt to pay his or her own education expenses or the expenses of a dependent may deduct interest on a qualified education loan (the student partner). If the student partner uses community funds to pay the interest on the qualified education loan, the student partner may determine the deduction as if he or she made the entire expenditure. In that case, the student partner has received a gift from his or her partner equal to one-half of the expenditure. 

Q23.  If registered domestic partners pay the qualified educational expenses of one of the partners or a dependent of one of the partners with community funds, do the registered domestic partners split the section 25A credits (education credits)?

A23. No. Only the partner who pays his or her own education expenses or the expenses of his or her dependent is eligible for an education credit (the student partner). If the student partner uses community funds to pay the education expenses, the student partner may determine the credit as if he or she made the entire expenditure. In that case, the student partner has received a gift from his or her partner equal to one-half of the expenditure. Similarly, if the student partner is allowed a deduction under section 222 (deduction for qualified tuition and related expenses), and uses community funds to pay the education expenses, the student partner may determine the qualified tuition expense deduction as if he or she made the entire expenditure. In that case, the student partner has received a gift from his or her partner equal to one-half of the expenditure.     

Q24. Are community property laws taken into account in determining compensation for purposes of the IRA deduction?

A24. No. The federal tax laws governing the IRA deduction (section 219(f)(2)) specifically provide that the maximum IRA deduction (under section 219(b)) is computed separately for each individual, and that these IRA deduction rules are applied without regard to any community property laws. Thus, each individual determines whether he or she is eligible for an IRA deduction by computing his or her individual compensation (determined without application of community property laws). 

Q25. If a registered domestic partner is self-employed and pays health insurance premiums for both partners out of community property funds, are both partners allowed a deduction under section 162(l) (deduction for self-employed health insurance)?

A25. If one of the registered domestic partners is a self-employed individual treated as an employee within the meaning of section 401(c)(1)(the employee partner) and the other partner is not (the non-employee partner), the employee partner may be allowed a deduction under section 162(l) for the cost of the employee partner’s health insurance paid out of community funds. If the non-employee partner is also covered by the health insurance, the portion of the cost attributable to the non-employee partner’s coverage is not deductible by either the employee partner or the non-employee partner under section 162(l).  

Q26. If a registered domestic partner has a dependent and incurs employment-related expenses that are paid out of community funds, how does the registered domestic partner calculate the dependent care credit?  How about the child tax credit?

A26. If a registered domestic partner has a qualifying individual as defined in section 21(b)(1) and incurs employment-related expenses as defined in section 21(b)(2) for the care of the qualifying individual that are paid with community funds, the partner (employee partner) may determine the dependent care credit as if he or she made the entire expenditure. In that case, the employee partner has received a gift from his or her partner equal to one-half of the expenditure. In computing the dependent care credit, the following rules apply:

  • The employee partner must reduce the employment-related expenses by any amounts he or she excludes from income under section 129 (exclusion for employees for dependent care assistance furnished pursuant to a program described in section 129(d));
  • The earned income limitation described in section 21(d) is determined without regard to community property laws; and
  • The adjusted gross income of the employee partner is determined by taking into account community property laws.

A child tax credit is allowed for each qualifying child of a taxpayer for whom the taxpayer is allowed a personal exemption deduction. Thus, if a registered domestic partner has one or more dependents who is a qualifying child, the registered domestic partner may be allowed a child tax credit for each qualifying child. In determining the amount of the allowable credit, the modified adjusted gross income of the registered domestic partner with the qualifying child is determined by taking into account community property laws. Community property laws are ignored, however, in determining the refundable portion of the child tax credit.

Q27. Does Rev. Proc. 2002-69, 2002-2 C.B. 831, apply to registered domestic partners?

A27. No. Rev. Proc. 2002-69 allows spouses to classify certain entities solely owned by the spouses as community property, as either a disregarded entity or a partnership for federal tax purposes. Rev. Proc. 2002-69 applies only to spouses. Because registered domestic partners are not spouses for federal tax purposes, Rev. Proc. 2002-69 does not apply to registered domestic partners.

Related Item: Forms and Publications

Page Last Reviewed or Updated: 19-Sep-2013

The Filing 2012 Tax Return

Filing 2012 tax return 13. Filing 2012 tax return   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Filing 2012 tax return Free help with your tax return. Filing 2012 tax return   You can get free help preparing your return nationwide from IRS-certified volunteers. Filing 2012 tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Filing 2012 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing 2012 tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 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Filing 2012 tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Filing 2012 tax return Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Filing 2012 tax return Prev  Up  Next   Home   More Online Publications