Yes. California does recognize domestic partnerships, and once a couple registers with the Secretary of State, Family Code Section 297.5 gives them nearly the same rights, protections, and responsibilities as married spouses under state law.1California Legislative Information. California Family Code 297.5 That covers community property, inheritance, healthcare decisions, and state tax filing. Federal law is a different story: the IRS, USCIS, and the federal FMLA all treat domestic partners as unmarried, and that gap drives most of the planning decisions couples need to make.
Who Can Register
Any two adults can register, regardless of sex or age combination, as long as they meet the requirements in Family Code Section 297. Both partners must be at least 18 and capable of consenting. Neither can be currently married or in another active domestic partnership. The two cannot be related by blood in a way that would prevent them from marrying in California. A person under 18 may register only with a court order and, in most cases, written parental consent under Section 297.1.2California Legislative Information. California Family Code 297 and 297.1 – Domestic Partnership Requirements
How Registration Works
Registration is a single form: the Declaration of Domestic Partnership (Form DP-1), available as a fillable PDF from the Secretary of State. Both partners sign in front of a notary public; California caps notary fees for an acknowledgment at $15 per signature.3California Legislative Information. California Government Code 8211 The state filing fee is $33 if both partners are under 62, or $10 if either partner is 62 or older. Certified copies cost $5 each.4California Secretary of State. Forms and Fees
You can mail the notarized form to the Domestic Partners Registry in Sacramento or hand-deliver it to the Sacramento or Los Angeles office. Processing typically takes two to three weeks, after which the state returns a filed copy and a Certificate of Registration of Domestic Partnership, which is the official proof of the union.5CA.gov. Declaration of Domestic Partnership Form DP-1 Instructions
What State Recognition Actually Gives You
Community Property and Inheritance
Assets and debts acquired during the partnership are community property, with each partner generally holding an equal share. If one partner dies without a will, the survivor inherits under California’s intestacy rules the same way a surviving spouse would.6Justia. California Family Code 297-297.5 – Part 1. Definitions
Healthcare Decisions and Hospital Visits
If your partner becomes incapacitated without an advance healthcare directive, California’s Probate Code gives you the same medical decision-making authority as a spouse.7California Legislative Information. California Probate Code 4716 State law also protects your right to visit your partner in the hospital, and facilities cannot deny visitation based on the nature of the relationship.8California Legislative Information. California Health and Safety Code 1261 Federal Medicare rules add a backstop by requiring participating hospitals to let patients designate any visitor, including a domestic partner.9eCFR. Part 482 – Conditions of Participation for Hospitals
State Income Tax
The California Franchise Tax Board treats registered domestic partners the same as married couples. On your California return you can file as “Married/RDP Filing Jointly” or “Married/RDP Filing Separately,” regardless of how you file federally.10California Franchise Tax Board. Filing Status
California Family Rights Act Leave
The California Family Rights Act specifically includes registered domestic partners as family members, so you can take job-protected state leave to care for a seriously ill partner. The federal FMLA does not.
Where Federal Law Treats You as Unmarried
Federal Tax Filing
Domestic partners cannot file a joint federal return. The IRS does not consider registered domestic partners married, so each partner files individually as single or, if they qualify, as head of household.11Internal Revenue Service. Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions Because California is a community property state, each partner must report half of the combined community income (wages, self-employment earnings, interest, dividends, rental income earned during the partnership) on their separate federal return, and both must attach Form 8958 showing the split.12Internal Revenue Service. Publication 555, Community Property
Gift and Estate Tax
Spouses can transfer unlimited amounts to each other during life or at death without triggering gift or estate taxes. Domestic partners do not qualify for this marital deduction, and transfers between them are treated like transfers between any unrelated individuals.13Internal Revenue Service. Frequently Asked Questions on Gift Taxes For 2026, you can give up to $19,000 per person per year without filing a gift tax return.14Internal Revenue Service. Whats New – Estate and Gift Tax Anything above that counts against your lifetime exemption.
At death there is no unlimited marital deduction either. Assets passing to a surviving domestic partner are subject to federal estate tax if the total estate exceeds the 2026 exemption of $15,000,000.15Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026 Most couples sit well under that line, but partners with significant real estate, retirement accounts, or life insurance should plan accordingly.
Employer Health Benefits
Covering a domestic partner on an employer health plan carries extra tax cost. The employer’s share of your partner’s premium is added to your taxable income as imputed income, and your own share of the partner’s premium must be paid with after-tax dollars rather than through a pre-tax cafeteria plan. Both amounts appear on your W-2 and are subject to income and payroll taxes. The one exception is a partner who qualifies as your tax dependent under the Internal Revenue Code.
Federal Family and Medical Leave
The federal FMLA defines “spouse” as a husband or wife in a legally recognized marriage, which excludes domestic partners.16eCFR. 29 CFR 825.122 – Definitions of Covered Servicemember, Spouse, and Related Terms You cannot take FMLA leave to care for a domestic partner, though California’s CFRA covers that gap for workers protected by state law.
Social Security
Social Security treats domestic partnerships as “non-marital legal relationships” and will recognize them for retirement, disability, and survivor benefits if the relationship was formed in a jurisdiction that grants inheritance rights to domestic partners. California’s statute does grant those rights, so a state-registered partnership generally qualifies. Municipal registries that do not create inheritance rights do not.17Social Security Administration. What Same-Sex Couples Need to Know
Immigration
A domestic partnership does not let you sponsor your partner for an immigrant visa or green card. USCIS does not recognize domestic partnerships or civil unions as marriages for immigration purposes.18USCIS. Chapter 6 – Spouses If immigration status matters to the couple, marriage is the only form of relationship that qualifies for spousal immigration benefits.
Partnerships Formed in Another State or Country
If you formed a civil union, domestic partnership, or similar legal relationship elsewhere, California will recognize it as a valid domestic partnership as long as it is substantially equivalent to what California law provides. You do not need to re-register after moving here.19California Legislative Information. California Family Code 299.2 What matters is whether the other jurisdiction’s rules grant rights and responsibilities similar to those in the California Family Code; the label on the relationship does not control.
Ending a Registered Partnership
Because the state recognizes the partnership as a legal status, you cannot simply walk away from it. There are two ways out.
A short, uncomplicated partnership can end through summary termination, filed directly with the Secretary of State. Both partners must sign a Notice of Termination, and the couple must meet every condition in Family Code Section 299: the partnership has lasted five years or less; no children were born to or adopted by the couple during the partnership and neither partner is pregnant; neither partner owns real estate (a lease under a year without a purchase option is allowed); community property and separate property fall below the thresholds tied to Family Code Section 2400; debts incurred during the partnership (excluding car loans) fall below that same threshold; the partners have signed an agreement dividing assets and debts; and both waive the right to seek partner support.20California Legislative Information. California Family Code 299 The dollar thresholds are adjusted periodically, so confirm current figures with the Secretary of State or a family law attorney before filing.
Anyone who does not meet every one of those conditions has to go through the Superior Court, using the same procedure as a divorce. The court addresses property division, potential partner support, and any custody and child support issues. The partnership is not legally ended until the court enters a final judgment.20California Legislative Information. California Family Code 299