California employers seeking to indicate that they are compliant with legal requirements regarding same-sex couples and domestic partnerships and to provide a point of contact for employees in these relationships who have benefits-related questions should consider including this model policy statement in their handbook.
As provided by the Internal Revenue service, IRS Publication 15-A, Supplement to Circular E, Employer's Tax Guide, Publication 15, Employer's Supplemental Tax Guide is a tax information guide for every employer.