Making and breaking domestic partnerships

Smiling homosexual couple embracing at homeSame-sex couples have two choices for establishing a lasting legal relationship in Southern California. Marriage is now defined as “a personal relation arising out of a civil contract between two persons,” and is not limited to just between a man and a woman. Same-sex couples (and different-sex couples when one partner is at least 62) also have the option of creating a registered domestic partnership.

The California Family Code defines domestic partners as “two adults who have chosen to share one another’s lives in an intimate and committed relationship of mutual caring.” When they register this relationship with the California Secretary of State by filing a Declaration of Domestic Partnership, they have the nearly same rights—and responsibilities—as married spouses.

Registered domestic partners can obtain employee health and family leave benefits, be recognized as the parent of their partner’s child, make medical decisions if the partner is incapacitated, and have the right to inherit if a partner dies without a will. If the couple splits up, they have rights and obligations that a divorcing married couple would have under California law.

What is different about domestic partnerships?

Instead of applying for a marriage license at your local county clerk or recorders office, domestic partnerships are registered with the California Secretary of State. In addition, there is no residency requirement, so neither partner has to be a California resident to register a domestic partnership. Unfortunately, not all states will recognize the partnership.

One of the most important differences between marriages and registered domestic partnerships is how they are categorized by the IRS. While the federal government allows same-sex married couples to file joint tax returns, it doesn’t treat partnerships like marriages. So registered domestic partners can NOT file federal tax returns jointly… even though California law requires partners to file state taxes either as married filing jointly or married filing separately. Sound confusing? You’ll definitely want to find a qualified accountant or tax advisor to help you understand the financial effects of your partnership or marriage, especially as this area of law keeps changing.

Ending a domestic partnership in Southern CA

Unfortunately, a legal commitment doesn’t guarantee domestic bliss. When a partnership dissolves, partners face the same emotional challenges that divorcing married couples experience. In California, they also have the same legal rights and obligations. Domestic partners are entitled to equal shares of community property, are both responsible for debts incurred during the partnership, and can request alimony in circumstances where spousal support would be allowed.

Couples who were registered for under five years may be able to terminate the partnership fairly easily through summary dissolution, which is like a simplified version of divorce. To qualify, partners must not have any children together, own real estate property, or have a significant amount of assets or debts. The partners determine how to divide their property and file a Notice of Termination of Domestic Partnership with the California Secretary of State. Unless a revocation is filed during the waiting period, the partnership is automatically ended after six months.

If partners don’t qualify for summary dissolution, then they must go through the divorce process. If a couple got married in addition to registering as domestic partners, they can end both in the same legal proceedings. California law recognizes valid domestic partnership agreements (essentially a prenuptial agreement) and they remain enforceable even if the partners later married.

Do you have more questions about CA domestic partnerships?

Regardless of whether you are thinking of beginning a new commitment or terminating one, Kendall Gkikas & Mitchell, LLP can help you every step of the way. Call 909-482-1422 or email info@parents4children.com today to make an appointment.