If you're legally married to a spouse of the same sex, the IRS treats your marriage the same as any other legal marriage for federal tax purposes. That means your marital status affects how you file your tax return, claim credits and deductions, and report certain tax-related benefits.
What filing status should same-sex married couples use?
Legally married same-sex couples must file their federal income tax return using one of these filing statuses:
- Married Filing Jointly (MFJ)
- Married Filing Separately (MFS)
For federal tax purposes, the IRS recognizes any marriage that was legally performed in:
- Any of the 50 states
- The District of Columbia
- A U.S. territory
- A foreign country where the marriage was legally recognized
This federal treatment applies regardless of the state where you currently live.
How does the IRS treat same-sex marriages?
The IRS considers legally married same-sex couples married for all federal tax purposes. This includes tax rules involving:
- Filing status
- Standard deductions
- Tax credits
- IRA contributions
- Employee benefits
- Dependency claims
- Gift and estate taxes
- Other tax provisions where marital status matters
Because marital status affects many areas of the tax code, filing jointly may result in different tax benefits than filing separately. Your tax software can help determine which filing option is available and calculate your return accordingly.
What relationships are not treated as marriages for federal tax purposes?
Federal tax rules apply only to legally recognized marriages.
The IRS does not treat the following relationships as marriages for federal tax purposes:
- Registered domestic partnerships
- Civil unions
- Similar state-recognized relationships that are not legal marriages
Individuals in these relationships generally cannot use Married Filing Jointly or Married Filing Separately unless they are legally married.
What about state tax returns?
State tax rules can vary. If your state requires an individual income tax return, check your state's filing requirements to determine whether your state filing status must match your federal filing status.
States with no individual income tax
The following states do not currently impose a broad individual income tax:
- Alaska
- Florida
- Nevada
- South Dakota
- Tennessee
- Texas
- Washington
- Wyoming
New Hampshire
New Hampshire does not tax wage income. However, state tax laws can change, so review current state guidance if you have income that may be subject to New Hampshire taxes.
Additional Information
If you're filing a state return, review your state's filing requirements for married taxpayers before submitting your return.
For more details, visit the IRS page for same-sex married couples and federal tax filing guidance.