m******o
发帖数: 3372 | 1 上个星期这里在说婚姻和交税的问题。今天刚刚听说，在所谓的community property
states，同性夫妻或者domestic partners是可以获得联邦税的优惠的。虽然不能联
合报税，但是可以两口子收入总和对半分来报税，效果和联合报税差不多。因为税率是
累进的，只要两人收入差别较大，相加平均比各自报税要少交。根据wikipedia，
community property states有Arizona, California, Idaho, Louisiana, Nevada,
New Mexico, Texas, Washington and Wisconsin。加州的domestic partnership和华
盛顿的marriage肯定是适用的，即使DOMA还没有被repeal。 | k*****e
发帖数: 22013 | 2 zan!
【在 m******o 的大作中提到】
: 上个星期这里在说婚姻和交税的问题。今天刚刚听说，在所谓的community property
: states，同性夫妻或者domestic partners是可以获得联邦税的优惠的。虽然不能联
: 合报税，但是可以两口子收入总和对半分来报税，效果和联合报税差不多。因为税率是
: 累进的，只要两人收入差别较大，相加平均比各自报税要少交。根据wikipedia，
: community property states有Arizona, California, Idaho, Louisiana, Nevada,
: New Mexico, Texas, Washington and Wisconsin。加州的domestic partnership和华
: 盛顿的marriage肯定是适用的，即使DOMA还没有被repeal。
| m******1
发帖数: 19713 | 3 我怀疑...
加州的domestic partnership和华盛顿的marriage都只是在州内承认的
比如Arizona，它不可能承认其他州的同性婚姻，怎么可能这样报税呢？
so confusing...
【在 m******o 的大作中提到】
: 上个星期这里在说婚姻和交税的问题。今天刚刚听说，在所谓的community property
: states，同性夫妻或者domestic partners是可以获得联邦税的优惠的。虽然不能联
: 合报税，但是可以两口子收入总和对半分来报税，效果和联合报税差不多。因为税率是
: 累进的，只要两人收入差别较大，相加平均比各自报税要少交。根据wikipedia，
: community property states有Arizona, California, Idaho, Louisiana, Nevada,
: New Mexico, Texas, Washington and Wisconsin。加州的domestic partnership和华
: 盛顿的marriage肯定是适用的，即使DOMA还没有被repeal。
| m******8
发帖数: 2153 | 4 好像很复杂, 还是要推反DOMA. Arizona 也不承认同性关系,当然这发规不适用了.
In the United States there are nine community property states (as opposed to
the popular belief of 13): Arizona, California, Idaho, Louisiana, Nevada,
New Mexico, Texas, Washington and Wisconsin. Puerto Rico allows property to
be owned as community property also as do several Indian jurisdictions.
Alaska is an opt-in community property state; property is separate property
unless both parties agree to make it community property through a community
property agreement or a community property trust.
If property is held as community property, each spouse technically owns an
undivided one-half interest in the property. This type of ownership applies
to most property acquired by the husband or the wife during the course of
the marriage. It generally does not apply to property acquired prior to the
marriage or to property acquired by gift or inheritance during the marriage.
After a divorce, community property is divided equally in some states and
according to the discretion of the court in the other states.
It is extremely important to bear in mind that there are no two community
property states with exactly the same laws on the subject. The statutes or
judicial decisions in one state may be completely opposite to those of
another state on a particular legal issue. For example, in some community
property states (so-called "American Rule" states), income from separate
property is also separate. In others (so-called "Civil Law" states), the
income from separate property is community property. The right of a creditor
to reach community property in satisfaction of a debt or other obligation
incurred by one or both of the spouses also varies from state to state.
Community property has certain federal tax implications, which the Internal
Revenue Service discusses in its Publication 555. In general, community
property may result in lower federal capital gain taxes after the death of
one spouse when the surviving spouse then sells the property. Some states
have created a newer form of community property, called "community property
with right of survivorship." This form of holding title has some
similarities to joint tenancy with right of survivorship. The rules and
effect of holding title as community property (or another form of concurrent
ownership) vary from state to state.
Because community property law affects the property of all married persons
in the states in which it is in effect, it can have catastrophic
consequences upon dissolution of the marriage from the perspective of the
spouse forced to share a valuable asset which he or she thought was separate
property. One of the most spectacular examples of this in recent memory was
the 2011 Los Angeles Dodgers ownership dispute, in which Frank McCourt paid
his ex-wife Jamie McCourt about $130 million to avoid a trial over whether
the Los Angeles Dodgers were actually community property after the trial
court ruled that the McCourts' prenuptial agreement was invalid.[8] Indeed,
one sign of community property's importance is that the states of Arizona,
California, Idaho, Louisiana, and Texas have made it a mandatory subject on
their bar examinations, so that all lawyers in those states will be able to
educate their clients appropriately.
Consumers who are considering how to hold property during marriage should
either research reliable legal source materials, or consult with a family
lawyer, an estate planning lawyer, a Certified Public Accountant, or an
Enrolled Agent. Furthermore, any professional consulted should be licensed
in the state where the property will actually be held. In the example noted
above, the McCourts' invalid agreement was prepared by a lawyer based in
Massachusetts shortly before their move to Los Angeles.
http://en.wikipedia.org/wiki/Community_property | m******o
发帖数: 3372 | 5 跟别的州没有关系，是联邦政府承认每个州property law的问题。这不是一个关于婚姻
法的问题，如果是婚姻法的问题，DOMA会override州法。根据加州等少数州的property
law，夫妻在婚姻期间的收入都是对半分的，根据这一点每个人可以按照总收入的一半
来报联邦所得税。这个规定的来源是1930的一个高院判定Poe v. Seaborn，当时的税法
没有个人和夫妻税率不同这一说。后来的税法解决了这个问题，Poe v. Seaborn就没什
么用了，可是到了最近又在同性婚姻上发挥了作用。加州domestic partner可以这么做
，是当前IRS自己的解释。
【在 m******1 的大作中提到】
: 我怀疑...
: 加州的domestic partnership和华盛顿的marriage都只是在州内承认的
: 比如Arizona，它不可能承认其他州的同性婚姻，怎么可能这样报税呢？
: so confusing...
| m******o
发帖数: 3372 | 6 参见：http://www.irs.gov/pub/irs-wd/1021050.pdf
property
【在 m******o 的大作中提到】
: 跟别的州没有关系，是联邦政府承认每个州property law的问题。这不是一个关于婚姻
: 法的问题，如果是婚姻法的问题，DOMA会override州法。根据加州等少数州的property
: law，夫妻在婚姻期间的收入都是对半分的，根据这一点每个人可以按照总收入的一半
: 来报联邦所得税。这个规定的来源是1930的一个高院判定Poe v. Seaborn，当时的税法
: 没有个人和夫妻税率不同这一说。后来的税法解决了这个问题，Poe v. Seaborn就没什
: 么用了，可是到了最近又在同性婚姻上发挥了作用。加州domestic partner可以这么做
: ，是当前IRS自己的解释。
| m******1
发帖数: 19713 | 7 啊，原来是这样。。
我误解了，我还以为你说加州的同性伴侣可以在Arizona 这样报税
【在 m******o 的大作中提到】
: 跟别的州没有关系，是联邦政府承认每个州property law的问题。这不是一个关于婚姻
: 法的问题，如果是婚姻法的问题，DOMA会override州法。根据加州等少数州的property
: law，夫妻在婚姻期间的收入都是对半分的，根据这一点每个人可以按照总收入的一半
: 来报联邦所得税。这个规定的来源是1930的一个高院判定Poe v. Seaborn，当时的税法
: 没有个人和夫妻税率不同这一说。后来的税法解决了这个问题，Poe v. Seaborn就没什
: 么用了，可是到了最近又在同性婚姻上发挥了作用。加州domestic partner可以这么做
: ，是当前IRS自己的解释。
| s*******i
发帖数: 178 | 8 如果我的收入是100k, 我的domestic partner没有收入，那报联邦税的时候， 他报5万
， 我报5万。 在加州可以这样吗？ 可是W2表只有我的名字， 怎么弄？ | s*******i
发帖数: 178 | | m******1
发帖数: 19713 | 10 就是这个意思啊，但是你们要先注册吧
在加州注册很容易的，人都不用去，在网上填个表就把证书给你寄过来了。
【在 s*******i 的大作中提到】
: 如果我的收入是100k, 我的domestic partner没有收入，那报联邦税的时候， 他报5万
: ， 我报5万。 在加州可以这样吗？ 可是W2表只有我的名字， 怎么弄？
| | | a***n
发帖数: 2632 | 11 我已经报了。
我当时问律师，他讲联邦只能是single.州里是married joint or married separate
| m******o
发帖数: 3372 | 12 是的，联邦税的status是single，上面说的是可以两人收入对半分，然后分别按single报
【在 a***n 的大作中提到】
: 我已经报了。
: 我当时问律师，他讲联邦只能是single.州里是married joint or married separate
:
| p****u
发帖数: 2596 | 13 是的。。推荐你看这本书。
Making it Legal: A Guide to Same-Sex Marriage, Domestic Partnerships & Civil
Unions
【在 m******o 的大作中提到】
: 上个星期这里在说婚姻和交税的问题。今天刚刚听说，在所谓的community property
: states，同性夫妻或者domestic partners是可以获得联邦税的优惠的。虽然不能联
: 合报税，但是可以两口子收入总和对半分来报税，效果和联合报税差不多。因为税率是
: 累进的，只要两人收入差别较大，相加平均比各自报税要少交。根据wikipedia，
: community property states有Arizona, California, Idaho, Louisiana, Nevada,
: New Mexico, Texas, Washington and Wisconsin。加州的domestic partnership和华
: 盛顿的marriage肯定是适用的，即使DOMA还没有被repeal。
| r******8
发帖数: 1486 | 14 so if I do not live in california, can I register domestic partnership in CA
, and file federal tax using the community law there? (split the income and
file separately) | s*******i
发帖数: 178 | | s*******i
发帖数: 178 | 16 应该不可以
CA
and
【在 r******8 的大作中提到】
: so if I do not live in california, can I register domestic partnership in CA
: , and file federal tax using the community law there? (split the income and
: file separately)
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