Legally Married Same-Sex Couples
Same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes. This 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. 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 are covered.
However, this 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 jointly or married filing separately filing status. For more details, see Revenue Ruling 2014-17 and Frequently Asked Questions for Same-Sex Married Couples, available on www.irs.gov.