Eleven states and the District of Columbia allow same-sex couples to file their state tax returns using the married filing jointly or married filing separately statuses. You must be married or legally entered into a civil union or registered domestic partnership (RDP) to file as married in these states.
Same-Sex Marriage States
The following states allow same-sex couples to marry and also require them to file their taxes using the married filing jointly or married filing separately statuses:
- Massachusetts
- Vermont
- Connecticut
- Iowa
- New Hampshire (beginning in 2010 for dividend and interest income)
- New York (beginning in 2011 due to the Marriage Equality Act)
Civil Union/Registered Domestic Partner States
These states recognize civil unions/RDPs and also allow gay couples to file their taxes jointly:
- California
- District of Columbia
- New Jersey
- Oregon
- Update: Illinois will allow same-sex and opposite-sex civil unions in July 2011. Specific guidelines have not yet been published by the Illinois Department of Revenue. However, under the new law, civil union couples will be allowed the same rights as married couples, such as filing joint state returns.
This is an evolving issue and laws can change quickly, so check with your state's tax authority for the rules in your state.
Impact on Federal Filing Status
The IRS does not follow state law for recognizing same-sex marriages. The Federal Defense of Marriage Act of 1996 defined marriage as "a legal union between one man and one woman as husband and wife, and the word 'spouse' refers only to a person of the opposite sex who is a husband or a wife."
Accordingly, same-sex couples who are legally married, in a civil union, or in a registered domestic partnership, must use a different filing status on the federal and state tax returns. Due to this added complexity, domestic partners should consult with an experienced tax professional for advice on filing their federal and state tax returns.