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No. Registered domestic partners are not each entitled to take credit for half of the total estimated tax payments paid by the partners. Unlike withholding credits, which are allowed to the person who is taxed on the income from which the tax is withheld, a registered domestic partner can take credit only for the estimated tax payments that he or she made.
Sources:
Rev. Proc. 2010-17
Rev. Rul. 2013-17
Publication 555 (3/2020)
PLR 201021048
