A Registered Domestic Partner (RDP) is an individual who is part of a legally recognized domestic partnership under state law, but is not considered married under federal law.
While RDPs may share many rights and responsibilities similar to married couples at the state level, they are treated differently for federal tax purposes.
🧾 Federal Tax Filing Rules for RDPs
Under federal tax law:
- ❌ RDPs cannot file a joint federal tax return
- ✅ Each partner must file separately as:
- Single, or
- Head of Household (HOH) (if requirements are met, such as having a qualifying dependent)
🚫 Federal Benefits Not Available to RDPs
RDPs are not eligible for federal tax benefits reserved for married couples, including:
- Married Filing Jointly (MFJ) or Married Filing Separately (MFS)
- Spousal IRA contributions
- Certain estate and gift tax exemptions
🏛 State Tax Filing Rules for RDPs
Some states do recognize domestic partnerships and allow RDPs to file joint state tax returns.
This often creates a difference between federal and state filing statuses.
✅ States That Allow Joint State Filing for RDPs
- 🟢 California
- 🟢 Connecticut
- 🟢 Hawaii
- 🟢 Nevada
- 🟢 Oregon
- 🟢 Vermont
- 🟢 Washington
- 🟢 District of Columbia (not a state, but allows joint filing)
⚠️ States With Domestic Partnership Recognition BUT NO Joint State Filing
These states may recognize domestic partnerships or civil unions for limited purposes only (benefits, inheritance, local laws), but DO NOT allow joint state income tax filing:
- ⚠️ New Jersey
- ⚠️ New York
- ⚠️ Massachusetts
- ⚠️ Illinois
- ⚠️ Colorado
- ⚠️ Maine
- ⚠️ Wisconsin
- ⚠️ Maryland
- ⚠️ New Mexico
✅ State returns must generally be filed as Single or HOH, depending on state rules.
❌ States That Do NOT Recognize Domestic Partnerships
These states do not provide domestic partnership recognition or joint filing benefits:
- Alabama
- Alaska
- Arkansas
- Delaware
- Idaho
- Kansas
- Kentucky
- Mississippi
- Montana
- Nebraska
- New Hampshire
- North Dakota
- Ohio
- Oklahoma
- Rhode Island
- South Carolina
- Tennessee
- Utah
- West Virginia
- Wyoming
🧮 Special Filing Consideration: “Mock” Federal Returns
In California, Oregon, and Washington:
- RDPs must prepare a “mock” federal return using MFJ or MFS
- This return is:
- ❌ NOT filed with the IRS
- ✅ Used only to prepare the state return
- Actual IRS filing remains Single or HOH