Our office issued a 2010 Legal Update (Memo No. 16-2010(CC)) setting forth the federal and state taxation requirements for domestic partner benefits. In light of the recent Supreme Court rulings and the issuance of the Internal Revenue Service (“IRS”) Ruling 2013-17 , the federal taxation requirements for same-sex marriages and domestic partnerships has been modified as follows:
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School & College Legal Services
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F: (707) 578-0517
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