# Can same sex married couples file federal taxes as married?

**URL:** <https://boards.straightdope.com/t/can-same-sex-married-couples-file-federal-taxes-as-married/649897>\
**Category:** Factual Questions\
**Created:** [February 10, 2013, 7:55pm UTC](https://boards.straightdope.com/t/can-same-sex-married-couples-file-federal-taxes-as-married/649897 "2013-02-10T19:55:36Z")\
**Posts on this page:** 9\
**Page:** 1

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**Author:** ![dalej42](https://avatars.discourse-cdn.com/v4/letter/d/67e7ee/32.png) [@dalej42](https://boards.straightdope.com/u/dalej42)\
**Post date:** [February 10, 2013, 7:55pm UTC](https://boards.straightdope.com/t/can-same-sex-married-couples-file-federal-taxes-as-married/649897/1 "2013-02-10T19:55:36Z")

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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.

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**Author:** ![computergeek](https://avatars.discourse-cdn.com/v4/letter/c/e56c9b/32.png) [@computergeek](https://boards.straightdope.com/u/computergeek)\
**Post date:** [February 10, 2013, 7:57pm UTC](https://boards.straightdope.com/t/can-same-sex-married-couples-file-federal-taxes-as-married/649897/2 "2013-02-10T19:57:02Z")

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I’m pretty sure Federal law (Defense of Marriage Act) doesn’t allow that at this time.

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**Author:** ![DrFidelius](https://sea3.discourse-cdn.com/straightdope/user_avatar/boards.straightdope.com/drfidelius/32/3447_2.png) [@DrFidelius](https://boards.straightdope.com/u/DrFidelius)\
**Post date:** [February 10, 2013, 7:57pm UTC](https://boards.straightdope.com/t/can-same-sex-married-couples-file-federal-taxes-as-married/649897/3 "2013-02-10T19:57:12Z")

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I don’t believe so.

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**Author:** ![Alley\_Dweller](https://sea3.discourse-cdn.com/straightdope/user_avatar/boards.straightdope.com/alley_dweller/32/430_2.png) [@Alley\_Dweller](https://boards.straightdope.com/u/Alley_Dweller)\
**Post date:** [February 10, 2013, 7:59pm UTC](https://boards.straightdope.com/t/can-same-sex-married-couples-file-federal-taxes-as-married/649897/4 "2013-02-10T19:59:56Z")

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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).

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**Author:** ![Bob\_X](https://avatars.discourse-cdn.com/v4/letter/b/4491bb/32.png) [@Bob\_X](https://boards.straightdope.com/u/Bob_X)\
**Post date:** [February 10, 2013, 9:45pm UTC](https://boards.straightdope.com/t/can-same-sex-married-couples-file-federal-taxes-as-married/649897/5 "2013-02-10T21:45:20Z")

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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.

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**Author:** ![dstarfire](https://sea3.discourse-cdn.com/straightdope/user_avatar/boards.straightdope.com/dstarfire/32/5762_2.png) [@dstarfire](https://boards.straightdope.com/u/dstarfire)\
**Post date:** [February 11, 2013, 12:25am UTC](https://boards.straightdope.com/t/can-same-sex-married-couples-file-federal-taxes-as-married/649897/6 "2013-02-11T00:25:29Z")

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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

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**Author:** ![dracoi](https://avatars.discourse-cdn.com/v4/letter/d/90db22/32.png) [@dracoi](https://boards.straightdope.com/u/dracoi)\
**Post date:** [February 11, 2013, 12:57am UTC](https://boards.straightdope.com/t/can-same-sex-married-couples-file-federal-taxes-as-married/649897/7 "2013-02-11T00:57:14Z")

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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.

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**Author:** ![jayjay](https://sea3.discourse-cdn.com/straightdope/user_avatar/boards.straightdope.com/jayjay/32/6765_2.png) [@jayjay](https://boards.straightdope.com/u/jayjay)\
**Post date:** [February 11, 2013, 2:11am UTC](https://boards.straightdope.com/t/can-same-sex-married-couples-file-federal-taxes-as-married/649897/8 "2013-02-11T02:11:19Z")

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> [@dstarfire](#):
>
> 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

There is a second provision of DOMA that forbids federal recognition of any state-legal same-sex marriage.

ETA:

> [@DOMA](#):
>
> Section 3. Definition of marriage  
> In determining the meaning of any Act of Congress, or of any ruling, regulation, or interpretation of the various administrative bureaus and agencies of the United States, the word ‘marriage’ means only a legal union between one man and one woman as husband and wife, and the word ‘spouse’ refers only to a person of the opposite sex who is a husband or a wife.

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**Author:** ![Tim\_T-Bonham.net](https://avatars.discourse-cdn.com/v4/letter/t/46a35a/32.png) [@Tim\_T-Bonham.net](https://boards.straightdope.com/u/Tim_T-Bonham.net)\
**Post date:** [February 11, 2013, 6:15am UTC](https://boards.straightdope.com/t/can-same-sex-married-couples-file-federal-taxes-as-married/649897/9 "2013-02-11T06:15:42Z")

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Yes, they can.

Jack Baker & Michael McConnell (if [Baker vs. Nelson](http://en.wikipedia.org/wiki/Baker_v._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.
