CALIFORNIA FAMILY LAW
...Income Tax Matters
......Dom. Partners
4 Cards On This Topic:

Domestic Partners may not file joint tax returns.

H’s transfer of s/p stock to W in divorce constituted a taxable event with gain measured by the value of the stock at the date of its transfer. (Pre-IRC §1041.)

Domestic partners may not declare other partner’s income on federal tax returns.

Unequal divisions of c/p upon divorce, or the use of s/p to equalize divisions of c/p, result in taxable transfers. (Pre-IRC §1041.)