California law requires registered domestic partners to treat their earnings as common property for state tax purposes.

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California law requires registered domestic partners to treat their earnings as common property for state tax purposes. Because federal tax law generally respects state property law, the Internal Revenue Service ruled that domestic partners in California should each report half of their combined income from earnings on their individual federal tax returns. Under this ruling, who pays more federal income tax, a single- earner couple in a traditional marriage, or a single- earner couple in a registered domestic partnership?
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Public Finance

ISBN: 978-0078021688

10th edition

Authors: Harvey Rosen, Ted Gayer

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