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Domestic Partners

California Family Code section 297 provides that "domestic partners are two adults who have chosen to share one another's lives in an intimate and committed relationship of mutual caring."

A domestic partnership is established in California when both persons file a Declaration of Domestic Partnership with the Secretary of State, and at the time of filing, all of the following requirements are met:

·         Both persons have a common residence.

·         Neither person is married to someone else or is a member of another domestic partnership with someone else that has not been terminated, dissolved, or adjudged a nullity.

·         The two persons are not related by blood in a way that would prevent them from being married to each other in this State.

·         Both persons are at least 18 years of age.

·         Either of the following:

o         Both persons are members of the same sex.

o         One or both of the persons is/are over the age of 62 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 Security Act as defined in 42 U.S.C. Section 1381 for aged individuals.

·         Both persons are capable of consenting to the domestic partnership.

The definition of "common residence" means that both domestic partners share the same residence. It is not necessary that the legal right to possess the common residence be in both of their names. Two people have a common residence even if one or both have additional residences. Domestic partners do not cease to have a common residence if one leaves the common residence but intends to return.

How do I become a registered domestic partner (RDP) in California?

Information on how to file a Declaration of Domestic Partnership can be obtained at the Secretary Of State's Website www.sos.ca.gov.

California Taxation of Domestic Partners - General Principles.

In general, California now affords the same rights and responsibilities to RDPs that previously were available only to married individuals. For California tax purposes, the same rules applicable to married individuals (relating to filing status, community property income, etc.) now apply to RDPs. However, because the federal government does not recognize domestic partners as married individuals for federal tax (IRS) purposes, RDPs will continue to file as unmarried individuals on their federal returns.

 Submitted by Elizabeth Lopez (PHR SPHR Exam Prep Group Fall 2010)