Registered domestic partners may also file joint D.C. income tax returns. For federal purposes, under the Defense of Marriage Act, same-sex marriages are not recognized, so same-sex spouses cannot file joint federal income tax returns (and neither can registered domestic partners).

Does DC recognize domestic partnerships?

Since June 11, 1992, unmarried persons of the same or different genders, regardless of one’s place of residence, have been legally able to register as domestic partners in the District of Columbia. This law guarantees the partners mutual visitation rights in hospitals and nursing homes.

What qualifies as a domestic partner in DC?

The term domestic partner is defined as being in a committed relationship with an individual who is: Eighteen years or older, Competent to enter into a domestic partnership/contract. The only/sole domestic partner of the other.

Can a registered domestic partner file a federal tax return?

Registered domestic partners may not file a federal return using a married filing separately or jointly filing status. Registered domestic partners are not married under state law. Therefore, these taxpayers are not married for federal tax purposes.

When did domestic partnership become legal in DC?

Since June 11, 1992, unmarried persons of the same or different genders, regardless of one’s place of residence, have been legally able to register as domestic partners in the District of Columbia. This law guarantees the partners mutual visitation rights in hospitals and nursing homes.

What is the form 8958 for registered domestic partners?

Form 8958 is used to determine the allocation of tax amounts between registered domestic partners. Each partner must complete and attach Form 8958 to his or her Form 1040. Q14. Should registered domestic partners report social security benefits as community income for federal tax purposes?

What are benefits of domestic partnership in DC?

If one of the partners works for or was employed by the DC government after 1987, it also enables eligibility for health care insurance coverage, plus the ability to use annual or unpaid leave for funerals, births/adoptions, and caring for partners and dependents as family members.