Table of Contents
For the latest information about developments related to Publication 555, such as legislation enacted after it was published, go to www.irs.gov/pub555.
Same-sex marriages. For federal tax purposes, individuals of the same sex are 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. The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. The word “state” as used here includes the District of Columbia, Puerto Rico, and U.S. territories and possessions. It means any domestic jurisdiction that has the legal authority to sanction marriages. The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages.If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status. For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information.Also see Revenue Ruling 2013-17 and Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law on IRS.gov.
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
This publication is for married taxpayers who are domiciled in one of the following community property states:
This publication does not address the federal tax treatment of income or property subject to the “community property” election under Alaska state laws.
Community property laws affect how you figure your income on your federal income tax return if you are married, live in a community property state or country, and file separate returns. If you are married, your tax usually will be less if you file married filing jointly than if you file married filing separately. However, sometimes it can be to your advantage to file separate returns. If you and your spouse file separate returns, you have to determine your community income and your separate income.
Community property laws also affect your basis in property you inherit from a married person who lived in a community property state. See Death of spouse , later.
Internal Revenue Service
Tax Forms and Publications Division
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Washington, DC 20224
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
504 Divorced or Separated Individuals
505 Tax Withholding and Estimated Tax
971 Innocent Spouse Relief
Form (and Instructions)
8857 Request for Innocent Spouse Relief
8958 Allocation of Tax Amounts Between Certain Individuals in Community Property States
See How To Get Tax Help near the end of this publication for information about getting these publications and forms.
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