Guide to the Federal Taxation of California Registered Domestic Partners and Same-Sex Married Couples: For Use in Preparation of 2010 Tax Returns

The Guide provides California registered domestic partners (RDPs) and same-sex married couples (SSMCs) with the step-by-step instructions they will need to prepare and file their US Income Tax returns in accordance with the IRS guidelines for income splitting that were issued in May of 2010. Written by a CPA with over 20 years experience, the Guide leads RDPs/SSMCs through the return preparation process using a series of examples that shows them not only how much should be reported on each partner's tax return but also shows them how to report the income on the tax returns to minimize IRS matching issues. Templates are provided for the attachments that are required for RDP/SSMC returns. In addition to providing instructions on how to prepare RDP/SSMC returns, the Guide also includes Tax Planning suggestions specific to RDPs/SSMCs and a section on how to respond to IRS notices. Since RDP/SSMC taxation is a new and quickly changing area of taxation, updates to the guide are available for free at www.flanery.com