For federal tax purposes, individuals of the same
sex are married if they were lawfully married in a state or
foreign country whose laws authorize the marriage even if the state or
foreign country in which they now live does not recognize same-sex marriage.
This is different than the registered domestic partnership rules from
previous years. Federal never recognized registered domestic partnership so
individuals would file a return using married filing jointly for certain
states but single for federal tax purposes. All
same-sex couples who are legally married will be recognized as such for
federal tax purposes, even if the state where they reside does not recognize
their union. Same-sex couples are entitled to federal benefits as all
married couples. With this rule also come the obligation to file if they are
legally married just all other married couples. Now, they too have to file
as either "married filing jointly' or "married filing separately".
If individuals of the same sex are married, they
generally must use the married filing jointly and married filing
separate status. Furthermore, individuals of the same sex can generally use
the Head of household filing status if they did not live together the last 6
months of the year and they have a dependent child and meet other
requirements.
If your spouse died during the year, you are
considered married for the entire year. You don't start filing
as qualifying widow or widower until the following year. Additionally, if your spouse died during the year and you did
not remarry before the end of the year, your filing status will
be married filing joint. You also have the option to file as
married filing separately.
However, if your spouse died during the year and you
remarried before the end of the year, you file a joint return
with your new spouse. Consequently, your deceased spouse's filing status has
to be married filing separately.
If you live apart from your spouse and meet
certain tests, you may be able to file as head of household,
even if you are not divorced or legally separated. One of the requirements
to file as Head of Household, you must not have lived with your spouse for
the last six months of the year. Very important to know is that if you are married, you can use any
filing status except single. If your taxable income is more than $100,000 you
cannot use form 1040EZ or Form 1040A. You are generally stuck
and must use Form 1040.
On a joint return, you and your spouse report
your combined income and deduct your combined allowable
expenses. You can file a joint return even if one of you had no
income or deductions. In order to file jointly, you and your spouse must
agree to file jointly. You must both sign the tax forms. Filing jointly with your spouse allows you many
benefits which includes a lower tax than your combined tax for
the other filing statuses. Filing jointly also allows you a higher standard
deduction amount. Filing jointly gives you an advantage and access to
certain tax benefits that do not apply to other filing statuses. If you and your spouse each have income, you may
want to figure your tax both on a joint return and on a separate
return and choose the one that gives you and your spouse the
lower combined tax. If you are divorced under a final decree by the
last day of the year, you are considered unmarried for the whole
year and you cannot choose married filing jointly or separately
as your filing status.
If you choose married filing separately as your
filing status special rules apply such as you cannot take the
credit for child and dependent care expenses in most cases, and the amount
you can exclude from income under an employer's dependent care assistance
program is limited to $2,500. Also, if you choose
