14 JUStOUt
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JANUARY 23, 2009
D wayne D avis ,
R ealty T rust
Broker
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northwest
As If!’
Tax filing will never be the same
by Malka Geffen
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federal income tax return—the one gay and les
omplex. That’s the word Mark Clift,
accountant with McDonald Jacobs and
bian individuals have been filing for ages, and one
longtime member of the Portland Area
“as if’ federal return that is not sent to the Internal
Business Association, uses to describe
Revenue Service. Domestic partners will fill out
the new face of tax filing for Oregon’s
an extra federal return as if they are married in
domestic partners. With a full practice serving
the eyes of the federal government and will use
gay and lesbian
the calculations and in
clients,
Clift
formation from this “as
acknowledges
if’ return to complete
that the ben
their Oregon return.
efits of domestic
Every Oregon return for
partnership, cre
a domestic partner will
ated with the
need to have both the
Oregon Family
“filed” and “as if’ fed
Fairness
Act
eral returns attached.
by the Oregon
It’s important to
Legislature
in
note that calculations
2007, lie outside
from both an actual fed
the realm of in
eral return and the “as
come taxes.
if’ federal return will be
The
new
used on one’s Oregon
rules, outlined
return. Oregonians are
in a Department
allowed to subtract
of Revenue guid
their current year’s fed
ance document,
eral income tax liabil
explain that do
ity after credits. The
mestic partners Tax filing has become more complicated for domestic
subtraction for 2008
is limited to $5,600
are now subject
partners Jen Netherwood (left) and Steph Imig.
to the same tax
($2,800 for “married/
statutes and regulations that apply to married
registered domestic partners filing separately”). In
filers. Gone are the days of filing as “single” on
this case, one should not use the amount calcu
the Oregon return. Registered domestic part
lated on the “as if’ return, but instead use the sum
ners—anyone who has registered by Dec. 31,
of the federal tax amounts from both registered
2008—must file with one of the following sta domestic partners’ actual federal returns. People
tuses: “married/registered domestic partners filing
who received a economic stimulus payment in
separately” or “married/registered domestic part
2008 must remember to reduce their 2008 federal
ners filing jointly.”
income tax liability by the amount of the rebate
Nothing has changed federally, which means
when figuring out their federal tax subtraction.
Oregon domestic partners will continue to file as
Some other areas to consider beyond the federal
“single,” “head of household” or “qualified wid income tax subtraction include: capital gains and
ower with children” on their federal 1040 income
losses, earned income tax credit, individual retire
tax return forms. This is where the complexity be ment accounts and medical insurance premiums
gins. The difference in filing statuses between the
paid for a partner by an employer, to name a few.
federal and state returns mean domestic partners
There is no prescription for whether to file
must complete two federal tax returns: one actual
jointly or separately, and domestic partners should
5777 SE INTERNATIONAL WAY
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1011 SW 12th Ave., Portland
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