If you have a Registered Domestic Partnership (RDP), Oregon requires you to determine your tax liability by completing the federal return "as if" you were filing using the Married Filing Joint or Married Filing Separate status.
The state may require you to mail copies of the federal return or supporting documents after you have e-filed.
How do I file the returns?
To file tax returns as a person in a Registered Domestic Partnership (RDP) in Oregon, follow these guidelines:
- Complete Federal Returns: Each partner should complete their federal return using the appropriate status (e.g., single or head of household) and file these with the IRS.
- Prepare "As If" Federal Return: Create an "as if" federal return using either the Married Filing Jointly or Married Filing Separately status. Follow all IRS rules for married couples, but do not file this return with the IRS.
- Complete Oregon Return: Use the same filing status from the "as if" federal return to complete your Oregon return. Use the information from the "as if" federal return, except for the federal income tax liability subtraction. Instead, use the actual federal tax paid by each partner.
- Submit Returns: Submit your actual federal returns, the "as if" federal return, and your Oregon return to Oregon. If filing separate Oregon returns, send them in the same envelope but do not staple them together. Keep copies of all "as if" federal returns for future reference.
For more detailed information, refer to the Oregon Department of Revenue's publication on filing as an RDP.
How do I mark the return "As if"?
To mark the return "As If," go to:
- State
- 3 horizontal dots to edit
- Basic Information
- Filing an "As If" Federal return
For more information on filing an Oregon RDP return, visit the Oregon website.