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Category: General Questions

Same-Sex Couples Federal Filing Information

The U.S. Department of the Treasury and the Internal Revenue Service (IRS) have ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes. The ruling applies regardless of whether the couple lives in a jurisdiction that recognizes same-sex marriage or a jurisdiction that does not recognize same-sex marriage.

Under the ruling, same-sex couples will be treated as married for all federal tax purposes, including income and gift and estate taxes. The ruling applies to all federal tax provisions where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA and claiming the earned income tax credit or child tax credit.

Any same-sex marriage legally entered into in one of the 50 states, the District of Columbia, a U.S. territory or a foreign country will be covered by the ruling. However, the ruling does not apply to registered domestic partnerships, civil unions or similar formal relationships recognized under state law.

Legally-married same-sex couples generally must file their 2014 federal income tax return using either the "Married Filing Joint" or
Married Filing Separate" filing status.

Individuals who were in same-sex marriages may, but are not required to, file original or amended returns choosing to be treated as married for federal tax purposes for one or more prior tax years still open under the statute of limitations.

Same-sex couples married in the following states may now file their taxes as either "Married Filing Joint" or Married Filing Separate":

  • California
  • Connecticut
  • Delaware
  • The District of Columbia
  • Hawaii
  • Indiana
  • Iowa
  • New Hampshire
  • New York
  • New Jersey
  • New Mexico
  • North Carolina
  • Maine
  • Maryland
  • Massachusetts
  • Minnesota
  • Rhode Island
  • Utah
  • Vermont
  • Washington
  • Wisconsin

The ruling applies even if the couple lives in a jurisdiction that does not recognize same-sex marriages.

If you are filing a state return, please click here for more information on filing as a same-sex couple.

You May Receive Extra Deductions By Filing a 2012 and 2013 Amended 1040X Return

Generally, the statute of limitations for filing a refund claim is three years from the date the return was filed or two years from the date the tax was paid, whichever is later. As a result, refund claims can still be filed for tax years 2012 and 2013 within the TaxSlayer program.

Taxpayers who wish to file a refund claim for income taxes should use Form 1040X, Amended U.S. Individual Income Tax Return. If you wish to file an Amended 1040X Return for tax years 2012 and 2013 to change your Filing Status, you may do so with TaxSlayer.

For more information on completing a prior year Amended Return, please Click Here.