Gays in Oregon may have some new questions to sort through as they consider forming domestic partnerships and their new protection from discrimination under two bills Gov. Ted Kulongoski is expected to sign.

For example, domestic partners will be able to file joint returns in Oregon, but will have to file as singles on their federal forms.

A person who includes his or her domestic partner in an employer's health coverage would have to report the value of that insurance as income for federal tax purposes -- but not for state taxes.

"Essentially, domestic partners will be the same as married couples under Oregon law only, but not with regard to IRS or federal codes," said Portland certified public accountant Nola Wilken.

Failing to pay attention to the tax angle on health insurance could cause problems at filing time. A partner who receives $400 in monthly health coverage through her partner's plan would add $4,800 to her partner's income -- an extra $1,200 tax hit in the 25 percent bracket.

Couples may have to fill out separate W-4 withholding forms, Wilken says. They may want to adjust withholding amounts, too.

In the workplace, employers will have to update anti-discrimination policies.

"It doesn't have to be onerous at all," said Lynn Nakamoto, an employment lawyer. "This will just be another factor to build into their policies."

Thousands of Oregon employees already work under such protections enacted by 10 cities and two counties.

In the private sector, key benefits are regulated by the U.S. Employee Retirement Income Security Act, which trumps state anti-discrimination laws. So, private employers can still withhold health and other benefits from same-sex partners, said lawyer Tom Kramer.

The new law means that the assets of a domestic partner who dies without a will would go to his or her partner. Under current law, the assets of people without wills go to a succession of blood relatives.

Sally Landauer, a Portland estate lawyer, said the domestic partnership law does not diminish the importance of having a will.

Especially in the case of partners who have children, the laws can complicate a situation quickly, she said, in some cases cutting children out of an inheritance.

Another change: When an employee dies, state laws require their final paycheck and workers' compensation premiums be sent to a surviving spouse, and under the new laws, domestic partners can get the checks. The same goes for same-sex beneficiaries of stock-option and stock-purchase plans, Kramer said.