Does the IRS Recognize Domestic Partners as Being Married?

 

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

If you’re using an H&R Block online tax filing product to file your return while using one of the additional filing status in the above states, follow these steps:

  1. Complete your federal return using single, head of household, or qualifying widow(er) status. Once you’re in the state program, you must decide on the filing status you want to choose for your state return. 
  2. Create a new account on hrblock.com.
  3. Complete a married filing separately or jointly federal return to use as a base for your state return. Don’t file this return.
  4. Complete your state return using the federal return you just created.
  5. Mail your state return. We’ll include mailing instructions when you complete your return.

Related Topics

Related Resources

Which Parent Should Claim a Child on Taxes

Find out if child custody matters when you’re trying to determine which parent should claim your child on taxes. The experts at H&R Block explain the rules.

Deducting Child Birth Expenses

Learn more about deducting child birth expenses with advice from the tax experts at H&R Block.

How to File A Quick Tax Return Online

Make it your New Year's resolution to file a quick tax return online. Learn how to be the most prepared once e-file opens with H&R Block.

Standard Mileage Deduction Vs. Actual Expenses

Should you take the standard mileage deduction or claim actual expenses? Learn more from the tax experts at H&R Block.