No. Registered domestic partners may not file a federal return using a married filing separately or jointly filing status. Registered domestic partners are not married under state law. Therefore, these taxpayers are not married for federal tax purposes.

What does the IRS consider a domestic partner?

The IRS doesn’t recognize domestic partners or civil unions as a marriage. This means that on your federal return, you should file as single, head of household, or qualifying widow(er).

Does domestic partner mean boyfriend?

A domestic partner is a term that refers to an unmarried partner regardless of gender. “A domestic partnership is very similar to marriage. It can apply to couples who are not married but live together. Domestic partnerships provide some legal benefits that married couples enjoy.

Can a domestic partner be a tax dependent?

Federal law treats benefits for spouses, children and certain dependents the same way. However, a domestic partner is not considered a spouse under federal law. To qualify as a dependent, your partner must receive more than half of his or her support from you.

Can a domestic partner file jointly with the IRS?

The IRS doesn’t recognize domestic partners or civil unions as a marriage. This means that on your federal return, you should file as single, head of household, or qualifying widow (er). However, same-sex couples who are married under state law can and must file as either married filing jointly or married filing separately.

Can a registered domestic partner file as Head of Household?

No. A taxpayer cannot file as head of household if the taxpayer’s only dependent is his or her registered domestic partner.

Who are registered domestic partners for federal tax purposes?

These individuals are not considered as married or spouses for federal tax purposes. For convenience, these individuals are referred to as “registered domestic partners” in these questions and answers.

Is the IRS recognizing same sex domestic partners?

Not Recognized. Federal law as of mid-2012 does not recognize same-sex registered domestic partners as married for federal tax purposes even though the partners are legally united for state law purposes. Accordingly, the IRS does not allow same-sex domestic partners to file their federal taxes jointly or as married filing separately.