Can a legally married same sex couple who lives in a state which allows same sex marriage file federal income tax as “Married, filing jointly?”
I know you’re not my tax adviser and I’m single.
I’m pretty sure Federal law (Defense of Marriage Act) doesn’t allow that at this time.
I don’t believe so.
No, not in the United States.
However, this does create a mess with state income taxes.
The couple will be required to file federal returns as single, but may be required to file state returns as married (in states that recognize SSM).
This is precisely the issue which the Supreme Court will hear (together with some other cases on the constitutionality of DOMA, and the Prop 8 case) in March. Stay tuned.
Marriage is granted (and defined) by each state. Before the defense of marriage act, there was a federal law (court ruling, or even just a national intra-state agreement) that each state had to recognize marriages that had been legally performed in another state.
AFAIK that’s all the defense of marriage act did. Hopefully one of our legal-minded dopers can explain the arguments of the debate. Of course, by the time one of them responds and I see it, I’ll have read up on the debate myself, which I’m off to do now.
Happy Computing
WA, CA and NV residents require separate federal filings, but the community property laws have been interpreted by the IRS/courts as requiring two Married Filing Separate returns, with all community property items (like wages) split equally between the two returns.
In every other state, you’d be filing single or head of household.
There is a second provision of DOMA that forbids federal recognition of any state-legal same-sex marriage.
ETA:
Yes, they can.
Jack Baker & Michael McConnell (if Baker vs. Nelson fame) did get married eventually, and filed taxes as married for many years. But mainly because the IRS just didn’t notice it. A few years ago, the IRS did notice, and required them to file separate returns.