1. A taxpayer must report on his individual federal income tax return one-half of the combined income: (a) that taxpayer and domestic partner earn from the performance of personal services; and (b) derived from their community property assets. 2. A taxpayer Is entitled to half of the credits for income tax withholding from the wages of taxpayer and domestic partner. 3. For gift tax purposes, one-half of taxpayer's earnings is vested in his or her partner; there is not a transfer of property by gift to his or her partner.