By Roger Chartier

United States of America IRS Tax Information

When Roger has some spare time, he posts here. Good articles!


Same Sex Marriage - Taxes

Does the government recognize my same sex marriage?

For taxes the answer is YES!
But then that is under these conditions.

They are considered to be married if they were lawfully married in an American state or a foreign country.

That state or country must have a law that covers the acceptance of the marriage, and authorized the marriage of two people of the same sex.

Q: What if they are currently living in a state or a country that does not recognize same sex marriage?

Ans: The state or country where they were legally married will take precedence in this case and they are covered for recognition of marriage by the IRS even if they are not in the state or country of  their legal marriage.

Q: Who is the husband and who is the wife?

Ans: Whether the married couple are in a state that recognizes their marriage or not the IRS feels that the words husband, wife  or spouse or husband and wife, all relate to the couple whether they are of the same sex or not.

This is quite simple.

Q:  Does this cover a civil union or domestic partnership, etc.?

No, The  IRS states that,

"For Federal tax purposes, the terms “spouse,” “husband and wife,” “husband,” and “wife” do not include individuals (whether of the opposite sex or the same sex) who have entered into a registered domestic partnership, civil union, or other similar formal relationship recognized under state law that is not denominated as a marriage under the laws of that state, and the term “marriage” does not include such formal relationships."


TaxMan123 Blog

Roger Chartier - The Author