Our office issued a 2010 Legal Update (Memo No. 30-2010) 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:
The material and information on this web site are made available by School & College Legal Services (“SCLS”) for informational purposes only and should not be considered legal advice. The transmission and receipt of information on the web site do not form or constitute an attorney-client relationship. Persons receiving information on this web site should not act upon the information provided without seeking professional legal counsel. Some links within this site may lead to other sites. The SCLS site does not incorporate any materials appearing in such linked sites by reference, and the firm does not necessarily sponsor, endorse or otherwise approve of such linked materials. SCLS wants you to be aware that when you click on links, which take you to third-party web sites, you will be subject to such third-party privacy policies. While we support the protection of privacy on the Internet, SCLS expressly disclaims any and all liability for the actions of third parties, including without limitation actions relating to the use and/or disclosure of information by third parties.
School & College Legal Services
5350 Skylane Boulevard
Santa Rosa, California 95403
T: (707) 524-2690
F: (707) 578-0517