For Same-Sex Couples and Certain Domestic Partners – SCJ Financial Solutions

09/15/2016 09/15/2016 Tax Info

The following questions and answers provide information to individuals of the same sex who are lawfully married (same-sex spouses).

Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law

Additional information may be found in:

News release: New IRS Video Helps Same-Sex Couples; Joins Extensive IRS Library Of Online Tax Tips
IRS YouTube video: Tax Information About Same-Sex Marriage (in English / Spanish / ASL)

The following questions and answers provide information to individuals of the same sex and opposite sex who are in registered domestic partnerships, civil unions, or other similar formal relationships that are not marriages under state law. These individuals are not considered as married or spouses for federal tax purposes.

Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions

Additional information on these issues may be found in Notice 2014-37, Notice 2014-19, Notice 2013-61, Revenue Ruling 2013-17 and news release IR-2013-72, Treasury and IRS Announce That All Legal Same-Sex Marriages Will Be Recognized For Federal Tax Purposes; Ruling Provides Certainty, Benefits and Protections Under Federal Tax Law for Same-Sex Married Couples.