Same Sex Marriages & Civil Unions

The U.S. Department of the Treasury and the Internal Revenue Service (IRS) recognize all legal same-sex marriages for federal tax purposes, including income and gift and estate taxes. This applies to all federal tax provisions where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA and claiming the earned income tax credit or child tax credit.

On June 26, 2015, the Supreme Court ruled in Obergefell v. Hodges that all states must recognize same-sex marriages. Estate and tax planning must be adjusted for persons in same-sex marriages who live in states that did not previously recognize their marriages.

Contact McManus & Associates to take advantage of the certainty, benefits and protections now offered to same-sex married couples under federal tax law.