The IRS doesn’t recognize domestic partners or civil unions as a marriage. This means that on your federal return, you should file as single, head of household, or qualifying widow(er). However, same-sex couples who are married under state law can and must file as either married filing jointly or married filing separately.
While the IRS doesn’t recognize civil unions or registered domestic partnerships, these states allow additional filing statuses for same-sex couples:
- California
- Connecticut
- District of Columbia
- New Jersey
- Oregon
- Vermont
since state laws vary we need to know the state and also is this a same-sex DP or other?