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Under California law, RDPs must file their California income tax returns using either the married/RDP filing jointly or married/RDP filing separately filing status. RDPs are not allowed to use a married filing status on their federal tax returns.
A domestic partnership is an arrangement in which two people live together and are in a committed relationship without being legally married. It shares many of the same benefits as being married. Domestic partnerships are composed of two people of any gender, which includes male, female, or nonbinary people.
You must be in a heterosexual or same-sex couple. You must be at least 18 years old. One member of the partnership must be an Oregon resident. You cannot be married, or in a domestic partnership, with any other person in another jurisdiction.
Applying for your State Domestic Partnership Fill out a State Domestic Partnership Form 45-6 and print out on legal size paper. (8.5 x 14) The form must be legible and complete. If you are unable to print the required legal size document, you may obtain a printed version of the form through our office.
The Federal Government does not recognize domestic partnerships and therefore the benefits for the domestic partner become a reportable or taxable income for the employee. Imputed income is the value of benefits provided to an employee that will be taxed.
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About domestic partnerships. A registered domestic partnership is a civil contract entered into between two individuals who are at least 18 years of age, who are otherwise capable and at least one of whom is a resident of Oregon (Oregon Revised Statute 106.310).
To add a domestic partner by affidavit to your coverage, you must submit this affidavit to your employer within five business days of the electronic enrollment date, or if enrolling with a paper form, within five business days of the date your enrollment form was received by your employer.
The state of Oregon recognizes unregistered domestic partnerships of heterosexual or homosexual couples. This is when the partnership includes shared assets, income, or debts during the relationship. Registered domestic partnerships also exist in Oregon.

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