Tuesday, September 27, 2011

Can a registered domestic partner itemize deductions if his or her partner claims a standard deduction?

According to a recent IRS publication:Can Yes. A registered domestic partner may itemize or claim the standard deduction regardless of whether his or her partner itemizes or claims the standard deduction. Although the law prohibits one spouse from itemizing deductions if the other spouse claims the standard deduction (section 63(c)(6)(A)), registered domestic partners are not spouses as defined by federal law and this provision does not apply to them.

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