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Yes, a registered domestic partner can itemize deductions if his or her partner claims a standard deduction.
For federal tax purposes, registered domestic partners are not considered spouses. Therefore, the provision that prohibits a taxpayer from itemizing deductions if the taxpayer’s spouse claims the standard deduction (as outlined in section 63(c)(6)(A)) does not apply to registered domestic partners. This allows each partner to choose independently whether to itemize deductions or claim the standard deduction on their federal income tax returns.
Sources:
Publication 555 (3/2020)
§ 63. Taxable income defined
Rev. Proc. 2013-14
