IRS adopts state domestic-partner property law
"In a significant move for same-sex couples, the Internal Revenue Service has decided to recognize California's community property law and treat the income earned by California registered domestic partners as community property income for federal income tax purposes.
"...According to attorneys, the new ruling applies only to domestic partners registered with the California secretary of state. Couples can register only if both partners are the same sex or at least one is 62 or older. It is not clear how the ruling will affect gay couples who married in California when it was legal to do so but did not register as domestic partners.
"Same-sex-marriage advocates welcomed the IRS decision. 'It is a positive development,' says Jenny Pizer, an attorney with Lambda Legal.