No. The Supreme Court issued its decision in United States v. Windsor. As a result of the Court’s decision, the Service has ruled that same-sex couples who are married under state law are married for federal tax purposes. See Revenue Ruling 2013-17PDF in 2013‑38 IRB 201
A taxpayer cannot file as head of household if the taxpayer’s only dependent is his or her registered domestic partner. A taxpayer’s registered domestic partner is not one of the specified related individuals in section 152(c) or (d) that qualifies the taxpayer to file as head of household, even if the registered domestic partner is the taxpayer’s dependent.
Four community property states—California, Nevada, New Mexico, and Washington—recognize same-sex marriages and apply that recognition to their community property laws. Some states recognize domestic partnerships and accept jointly flied tax returns, but federal tax law does not recognize state domestic partnerships.
Nevada and Washington have no personal income tax; however, like their counterparts in California, same-sex couples in Nevada and Washington must evaluate their finances according to community property law when preparing their federal tax returns.
Awareness of the evolving status of state marriage laws and legislative changes that affect financial decisions can lead to tax-saving decisions for same-sex couples.
- Possible resources include the Human Rights Campaign, Gay and Lesbian Advocates and Defenders (GLAD), and Freedom to Marry.
IRS FAQs
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