Domestic Partners in Community Property States

Wendy S. Goffe (shareholder, Graham & Dunn, PC) has recently published her paper entitled Marriage, Domestic Partnerships, Civil Union: The Developing Tax Landscape, Through Time: Using the Law to Support LGBT Relationships, Washington State Bar Association Qlaw Section CLE, Seattle, Washington. The abstract available on SSRN is below:

This working paper focuses mainly on recent changes in the IRS’s position regarding how domestic partners in community property states report income for federal income tax purposes. Other topics include ERISA preemption and estate planning issues for the transgender client.