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IRS, in a series of questions and answers, addresses issues related to state community property laws for same-sex spouses in California and registered domestic partners in California, Nevada, and Washington. According to the web posting, the Q&A addresses whether a registered domestic partner can use a head of household filing status on a return, how to claim a registered domestic partner as a dependent for the dependency deduction, exclusions for medical expense reimbursement, and adoption credit claims.
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