How to File Taxes as a Same-Sex Couple

With the recent US Supreme Court ruling in support of same-sex marriage, you may have important questions with regard to filing your 2015 US tax return. Here are the requirements you must consider when filing your return as a same-sex married couple.CertificateofMarriage

Filing Status

All individuals who are married to a person of the same sex are required to file as married, and as such, can choose to file jointly or separately. This applies to both state and federal taxes. The federal government has supported same-sex couples filing as married since 2013.

Dependents and Head of Household

When filing your taxes as a same-sex married couple, you cannot claim your spouse as a dependent. Also, if you share children, only one of you may claim a child as a dependent on your taxes. In order for a child to qualify as a dependent on your taxes, the dependent must be a child of both parents.

In addition, neither individual of the couple may claim head of household. This provision is only afforded to unmarried or separated individuals who provide for more than half the cost of a dependent child’s primary place of residence.

All Other Requirements

All same-sex married couples can file their taxes the same way that opposite-sex married couples file. Same-sex couples who are not married must file as single. Same-sex couples can either take the standard deduction when filing their taxes, or itemize their deductions when filing.

Thanks to the ruling of the Supreme Court, filing taxes as a same-sex couple is now much easier.

Image credit: Linda D

About Shoreline CPA

Speak Your Mind

Tell us what you're thinking...
and oh, if you want a pic to show with your comment, go get a gravatar!

  • Huddleston Tax CPAs / Huddleston Tax CPAs – Shoreline, WA
    Certified Public Accountants Focused on Small Business
    18208 66th Avenue NE, Suite 102 Kenmore, WA 98028
    425-483-6600

    Huddleston Tax CPAs & accountants provide tax preparation, tax planning, business coaching,
    QuickBooks consulting, bookkeeping, payroll, offer in compromise debt relief, and business valuation services for small business.

    We serve: Federal Way, Des Moines, Kent, Auburn, and communities throughout WA and beyond. Call to meet John C. Huddleston, J.D., LL.M., CPA, Lance Hulbert, CPA, Grace Lee-Choi, CPA, Jennifer Zhou, CPA, or Jessica Chisholm, CPA. Member WSCPA.