Here we discuss new rules and situations regarding tax filings....

Click on each topic to read the information

Registered Domestic Partners

California Registered Domestic Partners Must Use Community Property Rules to File Federal Return

IRS Chief Counsel Advice (CCA) 201021050

New Rules for 2010 Tax Returns

The IRS recently issued new rules which require California Registered Domestic Partners to apply community property rules when filing their Federal Income Tax returns. The rules require that community property income and deductions be split 50/50 between registered domestic partners starting with 2010 tax returns.

more information...

Foreign Bank Account Reporting

If you had a bank, securities or similar account in a foreign country and the combined value of the accounts at any time was more than $10,000, you are required to complete Treasury Department Form TD F 90-22.1. It does not matter in which country or countries the accounts are located.

This form must be filed by June 30 for the preceding year and is not filed with your income tax return.

You may face very severe penalties if you fail to file this form.

Please use the
Foreign Bank Accounts link above and see the Foreign Bank Account Reporting topic on that page for more information.

Tax Tips Military Contractors/Employees Abroad

I prepare returns for many military contractor employees abroad, many in Iraq and Afghanistan but also in Europe, Asia and the Mid-East.

So this posting is intended to address the special issues such individuals have in preparing and filing tax returns. I have also provided a few tips of things to do and not do and to clear up some often misunderstood areas.

If anything is unclear or questions remain, feel free to contact me. This is intended as general information only, not as tax advice nor is this intended to cover every situation


A Taxpayer’s Guide to the Fall of DOMA

The Supreme Court appears ready to rule on the constitutionality of DOMA with a ruling expected as early as June 2013. A favorable ruling will result in a number of tax and estate planning changes for Registered Domestic Partners and Same Sex Married couples.

Discussed below are some of the issues that you as a same sex couple will need to consider. Every situation is different and what is a positive change for one couple could be negative for another.


All information presented should be considered general in nature and not advice as to a specific situation.