A domestic partnership is a legal status for two adults who live together and share a domestic life without being married. It is created by registering with a state or local government, and in the states that offer it, registration unlocks many of the same rights that marriage provides under state law — inheritance, hospital visitation, health insurance access, and more. The catch is that the federal government generally does not treat registered partners as married, so federal benefits tied to spousal status do not follow. Only a small number of states maintain these registries, which makes location the first thing to check.
Where Domestic Partnerships Exist
Domestic partnerships are not available nationwide. As of 2026, the states with domestic partnership laws are California, Maine, Nevada, Oregon, Washington, and Wisconsin, plus the District of Columbia. Hawaii offers a similar status called a reciprocal beneficiary relationship. A separate group of states — Colorado, Hawaii, Illinois, New Jersey, and Vermont — have offered civil unions, which overlap with domestic partnerships but are legally distinct. Several states that once offered civil unions, including Connecticut, Delaware, New Hampshire, Rhode Island, and Vermont, have since converted those relationships into marriages.
Many cities and counties maintain their own registries even in states without a statewide law. Local registries often provide narrower rights than a statewide statute, sometimes limited to hospital visitation or city employee benefits. If your state has no domestic partnership law, check whether your city or county does.
Who Qualifies
Specific rules vary by jurisdiction, but most domestic partnership laws share a common set of eligibility requirements:
- Both partners are generally at least 18 years old, though some states have modified or removed age restrictions.
- The partners live together and maintain a single household.
- Neither partner is currently married to someone else or already registered in another domestic partnership.
- The partners are not related by blood in a way that would prevent them from marrying each other.
- Both individuals enter the partnership voluntarily, without coercion.
- Both partners have the mental capacity to consent to the arrangement.
Requirements can differ between state-level registries and local programs, so confirm the specific rules where you plan to register.
State-Level Rights You Gain by Registering
In states that recognize domestic partnerships, the rights granted to registered partners often mirror those available to married spouses under state law. The scope varies, but the most common protections include:
- Inheritance rights if a partner dies without a will, similar to those of a surviving spouse under the state’s intestate succession laws.
- Authority to make healthcare decisions for an incapacitated partner, and hospital visitation rights as next of kin.
- Access to employer-provided health insurance, including state employee plans in some jurisdictions.
- Shared property rights, where property acquired during the partnership may be treated as jointly owned depending on the state.
- Standing to file a wrongful death claim or receive workers’ compensation death benefits in some states.
These rights come with obligations. In some states, partners can be held responsible for debts the other partner incurs for basic household necessities during the relationship, and those financial obligations continue until the partnership is formally dissolved.
What the Federal Government Will Not Give You
The gap between state and federal recognition is the single most important thing to understand about this status. Federal agencies treat registered partners as unmarried individuals, which means several benefits that married couples take for granted are off the table.
Federal Income Tax
Domestic partners cannot file a joint federal tax return. The IRS does not consider registered domestic partners married for federal tax purposes, so each partner files individually, either as “single” or, if they have a qualifying dependent other than their partner, as “head of household.”1Internal Revenue Service. Publication 555 – Community Property You cannot use the married filing jointly brackets, which often reduce overall taxes for couples with unequal incomes.
Health Insurance Treated as Taxable Income
When an employer provides health insurance to a married employee’s spouse, the employer’s contribution toward that coverage is tax-free. For domestic partners, the portion of the premium your employer pays for your partner’s coverage is counted as taxable income to you, a concept known as imputed income.2Internal Revenue Service. Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions Your own contributions toward your partner’s premiums are also made with after-tax dollars, unlike spousal premiums that are typically deducted pre-tax. One exception: if your partner qualifies as your “qualifying relative” dependent under the tax code, meaning you provide more than half their financial support and they live with you all year, the employer contribution may not be taxable.
Gift and Estate Taxes
Married spouses can transfer unlimited amounts of money and property to each other without triggering gift or estate taxes through the marital deduction. Domestic partners do not get that benefit. The IRS excludes registered domestic partners from its definition of “spouse” for gift tax purposes, so transfers between partners are treated like gifts between unrelated individuals. In 2026, each person can give up to $19,000 per recipient per year without owing gift tax.3Internal Revenue Service. Frequently Asked Questions on Gift Taxes Anything above that counts against your lifetime gift and estate tax exemption.
Immigration
A domestic partner cannot sponsor the other partner for a green card or any immigration benefit. USCIS does not recognize domestic partnerships as marriages for immigration purposes, so a U.S. citizen or permanent resident cannot petition for a domestic partner the way they could for a spouse.4USCIS. Chapter 2 – Marriage and Marital Union for Naturalization
Family and Medical Leave
The federal Family and Medical Leave Act allows eligible employees to take up to 12 weeks of unpaid leave to care for a spouse with a serious health condition. Domestic partners are explicitly excluded from the FMLA’s definition of “spouse.”5Office of the Law Revision Counsel. 29 U.S. Code 2611 – Definitions The Department of Labor has confirmed that individuals in domestic partnerships are not considered spouses under the FMLA.6U.S. Department of Labor. Fact Sheet 28L – Leave Under the Family and Medical Leave Act for Spouses Working for the Same Employer Some states run their own paid family leave programs that may cover domestic partners, but the federal law does not.
Social Security
Social Security spousal and survivor benefits are generally tied to marriage. The Social Security Administration has noted that some same-sex couples in non-marital legal relationships, including domestic partnerships, may qualify for benefits if they meet certain requirements.7Social Security Administration. Do I Qualify for Benefits as a Spouse if I Am Now In, or the Surviving Member of, a Same-Sex Non-Marital Legal Relationship Eligibility depends on the specific facts and the laws of the state where the partnership was registered. For a definitive answer, contact your local Social Security office.
How It Compares to a Civil Union and to Marriage
Domestic partnerships and civil unions are both marriage alternatives, but they are not identical. Civil unions, offered in states such as Colorado, Illinois, and New Jersey, are typically designed to grant parties the same state-level legal rights, benefits, and obligations as marriage. Domestic partnerships can be equally comprehensive in some states, with Nevada’s law granting the same rights as marriage, but in others the status covers a narrower set of protections focused on areas like hospital visitation and health benefits.
Neither status is recognized as marriage by the federal government, so the federal gaps described above apply to both. The IRS, USCIS, and Department of Labor all exclude both categories from their definition of “spouse.”2Internal Revenue Service. Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions Couples who want full federal recognition of their relationship need to marry.
What Happens If You Move
Marriages receive broad interstate recognition under the principle that a marriage valid where celebrated is generally valid everywhere. Domestic partnerships do not carry that guarantee. If you register in one state and move to one without a domestic partnership law, the new state has no obligation to honor the relationship. Courts have reached different conclusions on out-of-state partnerships; some have refused to recognize them, and others have provided a remedy when residents needed to dissolve a status created elsewhere. Rights you rely on at home, such as hospital visitation authority, inheritance protections, and property division, can disappear if you relocate. Research the destination state before you go.
Registering and Ending a Partnership
Registration generally involves filing a signed declaration or affidavit with a state or local office, confirming that you and your partner meet all eligibility requirements. You will usually need government-issued photo identification, proof of a shared residential address, and the completed declaration, which some jurisdictions require you to sign in front of a notary. Fees typically run from $10 to $40. Some offices issue the certificate the same day for in-person filings; mailed applications may take several weeks.
Ending a partnership can be straightforward or complex. In some jurisdictions either partner can file a termination affidavit with the secretary of state or a local clerk. In others, dissolution requires formal court proceedings in which a judge may divide property and debts, decide custody arrangements, and order child support or partner support similar to alimony. A partnership may also terminate automatically in some jurisdictions when one partner marries someone else, registers a new partnership, or dies. Administrative termination fees are often $10 to $30; court-supervised dissolutions cost significantly more once filing fees and legal representation are factored in.