In June, the United States Supreme Court in U.S. v. Windsor,
111 AFTR 2d 2013-2385, struck down section 3 of the Defense of Marriage Act
(DOMA). As such, the Internal Revenue Service determined that married
same-sex couples are married for federal tax purposes. However, the IRS's
website continues unequivocally that same sex (and opposite sex) individuals who
are in registered domestic partnerships, civil unions, or other similar
relationships that are not considered marriages under State law are not
considered as married for federal tax purposes. Thus, those
couples are not permitted to file federal tax returns using a married filing
jointly or married filing separately status.
All other Code provisions that only apply to married taxpayers
similarly do not apply to registered domestic partners. They are simply not
married for federal tax purposes.
Also, if the partner is dependent, he
cannot be claimed as a dependent because he is not one of
the specified related individuals in Code Sec. 152(c) or Code Sec. 152(d) that
qualifies the taxpayer to file as head of household.
Domestic partners who reside in community property states and
who are subject to their State's community property laws are also addressed by
the Internal Revenue Service website. Registered domestic partners must
each report their own separate income plus half the combined community income earned
by the partners.
