For the latest information about developments related to Form 1040X and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form1040x.
Same-sex marriage. For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. If you filed a return while you were married to someone of the same sex, you may be able to amend the return to file as married filing separately or married filing jointly. See Same-sex spouses under Amended Return Filing Status, later.
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