Registered as Domestic Partners in NV, can I still file as single

[L_I_P]

We are registered as DP in Nevada, so my gf can be added to my work benefits. Can I still file as single? Filing single lets me claim HoH, but if I enter same info under RDP, it doesn't let me get HoH. 

[DawnC]

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

[L_I_P]

What if we are not "same-sex" partners. Also, I have a child that I would claim as my dependent. So, wouldn't that qualify me as a HoH? 

I could also claim my DP as a dependent as a "qualifying relative" as they meet the qualifications:
Income less than $4k
Lived with me whole year
I supported them for whole year. 

what's the correct way I should file? 

[TomK2023]

You can file as Head of Household because you have a qualifying child.   A Registered Domestic Partner does qualify you to file Head of Household; you can only claim your RDP as a dependent (if she passes the "qualifying relative" test for dependents).

Qualifying relative:

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a US citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $4,700 in 2023.
• You provided more than half of their financial support.

You can qualify for Head of Household if you:

1. Were unmarried as of December 31, 2023 and
2. Paid more than half the cost to run your (or a qualifying parent's) home this year (rent, mortgage, utilities, etc.) and
3. Supported a qualifying person.  (see below)

After you answer all the questions about yourself and your dependents at the beginning of your return, we'll let you know if your situation qualifies for Head of Household.

You can also revisit these questions by selecting My Info (online) or Personal Info (software), and then selecting Edit next to your name or your dependent's.

For the purposes of the Head of Household filing status, a qualifying person is a child, parent, or relative who meets certain conditions, listed below.

The conditions are stricter than those for claiming a dependent. For example, you might be able to claim a roommate as your dependent, but never as a qualifying person for Head of Household status.

A qualifying child would be:

• Your child (including legally adopted), stepchild, foster child, sibling, half-sibling, step-sibling, or a descendant of any of them (for example, your grandchild or niece) AND
• Permanently and totally disabled OR under the age of 19 as of December 31, 2023 (under 24 if a full-time student) and younger than you (or your spouse, if filing jointly) AND
• Lived with you for more than half the year AND
• Single (or if the child is married, you'd have to qualify to claim them as a dependent even if you're not going to claim them as such).

A child that's too old to qualify as a child might be able to qualify as a relative for Head of Household. A qualifying relative would be:

• Your mother or father (including your stepfather or stepmother), if you're qualified to claim them as a dependent (even if you're not claiming them as such) OR
• A relative related by blood, legal adoption, or marriage other than a parent (see the full list of qualifying relatives below) AND lived with you for more than half the year AND that you're able to claim as a dependent (even if you're not claiming them as such).
  • Qualifying relatives:
    • Your brother, sister, half brother, half sister, stepbrother, or stepsister
    • Your grandparent, or other direct ancestor, but not foster parent
    • A son or daughter of your brother or sister
    • A son or daughter of your half brother or half sister
    • A brother or sister of your father or mother
    • Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law