The IRS recently ruled that same-sex couples who are married in states where this is legal must file their federal tax returns as married filing jointly, or married filing separately. This applies whether or not the couple currently lives in a state where same-sex marriage is recognized. This ruling applies to estate and gift taxes as well.
This ruling does not apply to registered domestic partnerships, civil unions or other formal relationships recognized by state law.
Individuals who were in same sex marriages in prior years but filed federal income tax returns with a “single” status, may file amended returns as married filing jointly, but are not required to. For example, in Maine in 2012, same-sex couples were required to file a “married filing joint” return for state income tax purposes, but had to file “single” for federal tax purposes. That couple can amend their 2012 federal returns and file jointly if this would be of any benefit to them.
Same -sex married couples should take this into consideration when making any estimated payments for 2013, or for any tax planning issues that may be impacted by a “married” filing status. Should you have any questions about this, contact your CPA.