IRS Confirms That Same-Sex Couples Cannot File Federal Joint Returns

Saturday, June 19, 2004

In a letter (via TaxGuru) to the President of Public Advocate of the United States, Inc., the IRS has confirmed that the federal Defense of Marriage Act prohibits same-sex couples from filing federal joint returns:

The Defense of Marriage Act (P.L. 104-199) defines “marriage” for purposes of administering federal law – including federal tax laws – as the “legal union between one man and one woman as husband and wife.” It further defines “spouse” as “a person of the opposite sex who is a husband or wife.

Because of this statute, only married individuals under this definition could elect to file a joint tax return. Even though a state may recognize a union of two people of the same sex as a legal marriage for the purposes within that state’s authority, that recognition has no effect for purposes of federal law. A taxpayer in such a relationship may not claim the status of a married person on the federal income tax return.

About the Author

Paul Caron

Paul Caron was named Duane and Kelly Roberts Dean of Pepperdine University School of Law on June 1, 2017. Dean Caron joined the Pepperdine faculty in 2013 after serving as the Dorothy and Leonard Straus Distinguished Visiting Professor of Law in the spring semesters of 2010 through 2013. He served as Associate Dean for Research and Faculty Development at Pepperdine in 2015-2017. Before coming to Pepperdine, he was Associate Dean of Faculty and Charles Hartsock Professor of Law at the University of Cincinnati College of Law.

4 responses to “IRS Confirms That Same-Sex Couples Cannot File Federal Joint Returns”

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