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Registered domestic partner (RDP) news

We have posted an issue paper, "Registered Domestic Partner AGI Limitation Discussion" to the RDP Website. The paper explores the advantages and disadvantages of four alternative methods for calculating adjusted gross income (AGI) for limitation purposes:

  • The law as enacted.
  • Federal Pro Forma return.
  • Stand-alone state AGI.
  • Federal AGI as adjusted.

The paper's objective is to evaluate each alternative in terms of its ability to provide both:

  • Deductions and credits (ultimately California income tax) for RDPs that are as close as possible to the deductions and credits for spouses in the same circumstances.
  • A method of AGI calculation that is least burdensome to RDPs.

Bookmark the RDP Webpage, which you can find on our Website at www.ftb.ca.gov by searching for "RDP." Check it regularly for updated FAQs, legislation related to SB 1827, and other important news and information.