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Yes, registered domestic partners are each entitled to half of the credits for income tax withholding from the combined wages of the registered domestic partners.
The legal reasoning behind this is based on the principle that each registered domestic partner is taxed on half of the combined community income earned by the partners. Consequently, each partner is entitled to a credit for half of the income tax withheld on the combined wages. This is consistent with the treatment of community property under federal tax law, which respects state property law characterizations and definitions. Specifically, IRS guidance and rulings have established that registered domestic partners must report half of the combined income and are entitled to half of the wage withholding credit.
Sources:
Rev. Rul. 2013-17
Publication 555 (3/2020)
§ 32. Earned income
PLR 201021048