Best Practices for Domestic Partner/Civil Union Returns

To complete returns for domestic partners/civil unions, we recommend using

the following steps:

Prepare and e-file separate Federal returns for each domestic partner.

Once both Federal returns have been accepted, decide which domestic partner will be the primary taxpayer.

Open the Federal return for the primary taxpayer and load Form 1040X. Even though you are not truly amending the return, UltimateTax Desktop will keep a copy of the original return. Please note that UltimateTax Online does not keep a copy of the original return. You will need to print a copy of the original return for your records.

Load the Preparer Use Form, listed as Prep Use in the Find a Form list.

In the Taxpayer Reminders section, enter a note explaining that this return is

for a domestic partnership/civil union. UltimateTax will display your note when you run proforma next year and start the new return. You will then be reminded to remove the second taxpayer’s information from the return to file the Federal return.

Add the secondary taxpayer’s information to the return (Main Information sheet, W-2, etc.)

Load the state and complete any necessary forms.

E-file (or paper file) the state return. See the table below to determine whether the state allows e-filing.

California

e-file allowed

Massachusetts

e-file allowed

Connecticut

e-file allowed

New Jersey

e-file allowed

District of Columbia

e-file allowed

New York