California Rdp Adjustments Worksheet - Recalculated Federal Adjusted Gross Income - 2016 Page 4
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17Married/RDP Filing Separately
Filing Requirements – Under California law, RDPs
file their California income tax returns using either the
Division of Income – The domicile of the RDP earning
married/RDP filing jointly or married/RDP filing separately
the income determines the division of income between
filing status . RDPs have the same legal benefits,
the RDPs when separate returns are filed . Each RDP
protections, and responsibilities as married couples .
shall follow the laws of his or her state of domicile to
Substantially Equivalent – If you entered into a
determine if the income is separate or community
same-sex legal union in another state, other than a
property . California is a community property state . If
marriage, and that union has been determined to
the state of domicile is a community property state,
be substantially equivalent to a California registered
when filing separate returns, each RDP reports half of
domestic partnership, you are required to file a California
the community property plus all separate income on
income tax return using either the married/RDP filing
his or her return . For California purposes, use federal
jointly or married/RDP filing separately filing status .
Publication 555, which contains an allocation worksheet
to assist in the division of income .
Registered Domestic
If required to revise your federal adjusted gross
income, have the following information available:
Partnership Requirements
•
Federal Income Tax Return and supporting schedules
for each RDP .
A domestic partnership is established in California when
•
Copy of federal Form 1040 instructions including
both persons file a Declaration of Domestic Partnership
worksheets, as needed .
with the California Secretary of State, and at the time of
•
If filing separately, a copy of an allocation worksheet
filing, either both persons are members of the same sex,
from federal Publication 555 .
and meet the eligibility criteria under Title II of the Social
Security Act as defined in 42 U .S .C . Section 402(a) for
old-age insurance benefits or Title XVI of the Social
California Community/Separate
Security Act as defined in 42 U .S .C . Section 1381 for
Property
aged individuals .
•
Both persons have a common residence .
Community property is the total of the following property
•
Neither person is married to someone else or is
acquired and earnings received:
a member of another domestic partnership with
•
By an RDP during a registered domestic partnership
someone else that has not been terminated,
while domiciled in a community property state .
dissolved, or adjudged a nullity .
•
By an RDP that is not separate property .
•
The two persons are not related by blood in a way that
Each RDP owns one-half of all community property .
would prevent them from being married to each other
in California .
Separate property is:
•
Both persons are at least 18 years of age .
•
All property owned separately by an RDP before
entering into a registered domestic partnership .
•
Both persons are capable of consenting to the
•
All property acquired separately after entering into
domestic partnership .
a registered domestic partnership, such as gifts,
The definition of “common residence” means that both
inheritances, and property purchased with separate
domestic partners share the same residence . It is not
funds .
necessary that the legal right to possess the common
•
Money earned while domiciled in a separate property
residence be in both of their names . Two people have a
state .
common residence even if one or both have additional
•
All property declared separate property in a valid
residences . Domestic partners do not cease to have a
agreement entered into before or after registration of
common residence if one leaves the common residence
the domestic partnership .
but intends to return .
Community income is all income from community
For additional domestic partner registration information,
property, wages, salaries, and other compensation for
go to the California Secretary of State website at
personal services of either RDP while in a registered
sos.ca.gov and search for domestic partners registry
domestic partnership . Community income is divided
or call 916 .653 .3984 . For more detailed information, go to
equally between RDPs .
ftb.ca.gov and search for rdp and view legislative history .
Under California law community status ends in any of the
following situations:
•
Upon the death of either RDP.
•
When the decree of dissolution or termination of
registered domestic partnership becomes final .
•
When RDPs separate with no immediate intention of
reconciliation .
Page 4 FTB Pub . 737 2016
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