Same-Sex Couples and Domestic Partners
The following questions and answers (FAQs) provide information to individuals of the same sex who are lawfully married (same-sex spouses).
- Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law
The following questions and answers provide information to individuals of the same sex and opposite sex who are in registered domestic partnerships, civil unions, or other similar formal relationships that are not marriages under state law.
- IRS Video Helps Same-Sex Couples
- IRS YouTube video: Tax Information About Same-Sex Marriage (in English / Spanish / ASL)
Note: The Supreme Court issued a decision (in Obergefell v. Hodges), holding that same-sex couples have a constitutional right to marry in all states. As a result, more same-sex couples will be recognized as married for purposes of determining entitlement health, retirement and other benefits.