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

The Taxation of Dual-Status Aliens

If you're a dual status or resident alien, your tax situation may be unique. Learn about filing, exemptions and more at H&R Block.

Can You Amend a Tax Return?: How to Fix an Error

Don't worry if you made a mistake on your tax return - you can have it amended to correct the error. Learn how to file an amended tax return at H&R Block.

Texas Property Tax

Do you own real property in Texas? Read here to learn more about Texas state real property tax including how to pay and when it’s due.

Where’s my refund – Arizona?

Looking for more information about your Arizona refund? Find out details on how to check your refund status, who to contact, and more from H&R Block.