Mass. Birth Certificate + Tax Consequences in 3 States

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(1) Stephen Smith, Mass. moves to standardize birth certificates. Boston Globe, Feb
http://www.boston.com/lifestyle/health/articles/2011/02/17/mass_moves_to_standardize_birth_certificates/
("Until now, Massachusetts, with its fiercely protected tradition of local rule, has had a patchwork of birth certificate forms. Each city or town could have its own. Some were kept electronically, some on paper. The state estimates that as many as 700 variations on the birth certificate existed in the state’s 351 cities and towns")

(2) Laura Sanders, Same-Sex Couples And The Marriage Penalty. Wall Street Journal, Feb 19, 2011.
http://topics.wsj.com/article/SB20001424052748703561604576150332819819692.html
(same-sex couples in California, Nevada, and Washington state; All three states recognize domestic partnerships and also have what is known as community-property law)

Quote:

"Although domestic partners must divide their income equally, the federal Defense of Marriage Act prevents the IRS from treating these couples as married joint filers. So for 2010 and after, each partner will claim half the community income but still file as single or head of household. The result, in many cases, is a federal tax savings because a couple will avoid the marriage penalty that often raises taxes for two-earner heterosexual married couples.

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