[lilong10]

My partner and I are both Canadians living in California. I've been working with TN status for a year, while my partner stays home. He doesn't have an SSN but might be able to apply for an Individual Taxpayer ID Number(ITIN).

My question is, in this case, are we eligible to apply for federal tax income split and California tax reduction as registered domestic partners?


Thanks a lot for your help!


Raymond

[AtlantaTaxExpert]

Raymond,

The IRS does NOT recognize same-sex domestic partnerships, so you will gave to file aa SINGLE.

Your partner CANNOT get an ITIN.

I believe (not sure) that, in order to file as domestic partners fir the California, your partner can file without an ITIN. Call the California Franchise Tax Board to find out how.

[lilong10]

Thanks!

[lilong10]

Raymond,

The IRS does NOT recognize same-sex domestic partnerships, so you will gave to file aa SINGLE.

Your partner CANNOT get an ITIN.

I believe (not sure) that, in order to file as domestic partners fir the California, your partner can file without an ITIN. Call the California Franchise Tax Board to find out how.

Thanks a lot for your answer.

However, I read from this website that IRS allows RDP to split income into half for each, which would be very beneficial for my situation. (http://taxes.about.com/b/2011/04/05/federal-taxes-for-gay-couples-in-california.htm)


Also, from IRS website, it states,

"IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. A non-resident alien individual not eligible for a SSN who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty needs an ITIN.

Other examples of individuals who need ITINs include:
• A nonresident alien required to file a U.S. tax return
• A U.S. resident alien (based on days present in the United States) filing a U.S. tax return
• A dependent or spouse of a U.S. citizen/resident alien
• A dependent or spouse of a nonresident alien visa holder".

Can you see why my partner can't apply ITIN?

Thanks!

[AtlantaTaxExpert]

If your domestic partner has a legal tax filing , then he can submit Form W-7 with the tax return to get the ITIN.