According to the State of California Tax Franchise Board, same-sex couples filing for years prior to 2007 must file individually. For the 2009 tax year, gay and lesbian domestic partnered couples can file joint state taxes. Prop 8, the initiative banning same-sex marriage, does not effect existing domestic partnership laws.
- New Jersey
Residents married or in civil unions on the last day of the tax year, according to the New Jersey Division of Taxation, can either file jointly as a married/civil union couple or as individuals. Domestic partners are not considered "married" and may not use these filing statuses.
Oregon provisions allows some taxpayers who qualify as domestic partners to claim a subtraction from Oregon income. However, under Oregon law, imputed income may still be taxable. Oregon's complex domestic partner tax structure is explained further by the Oregon Department of Revenue.
- Washington State
The State of Washington does not allow joint filing for domestic partners.
Filing Federal Taxes
Even if your state offers domestic partnerships or civil unions, you must still adhere to federal tax rules for same-sex couples. Avoid filing errors by consulting a tax professional.