What's for? California RDP is only for same sex couples or at least one partner is over 62 years old. If you can meet that requirement and register with the state, there is no real tax benefit. Federal law does not recognize DP, such that you can only claim single status in your federal tax form after divorce. Since you must claim the same filing status on California tax return, you would have to claim single too on your California tax return.
California law permits unilateral divorce. However, the unilateral divorce only means that you do not have to get consent from your spouse for a divorce. It does not mean you can do everything on your own to get a divorce.
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