Publication 555 - Introductory Material

Future Developments

For the latest information about developments related to Publication 555, such as legislation enacted after it was published, go to

What's New

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

Important Reminder

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:

  • Arizona,

  • California,

  • Idaho,

  • Louisiana,

  • Nevada,

  • New Mexico,

  • Texas,

  • Washington, or

  • Wisconsin.

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.

Registered domestic partners.    This publication is also for registered domestic partners who are domiciled in Nevada, Washington, or California. Registered domestic partners in Nevada, Washington, or California generally must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner.

  Registered domestic partners are not married for federal tax purposes. They can use the single filing status, or if they qualify, the head of household filing status.

You can find answers to frequently asked questions by going to and clicking on Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions under Other Items You May Find Useful.

Comments and suggestions.    We welcome your comments about this publication and your suggestions for future editions.

  You can write to us at the following address:

Internal Revenue Service 
Tax Forms and Publications Division 
1111 Constitution Ave. NW, IR-6526 
Washington, DC 20224

  We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

  You can send your comments from Click on “More Information” and then on “Give us feedback on forms and publications.

  Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products.

Ordering forms and publications.    Visit to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received.

Internal Revenue Service 
1201 N. Mitsubishi Motorway 
Bloomington, IL 61705-6613

Tax questions.    If you have a tax question, check the information available on or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses.

Useful Items - You may want to see:


  • 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.

More Online Publications