Same-sex Couples Legally Married Can File Jointly With IRS
Same-sex couples who were married in a state that accepts same-sex marriages are allowed to file a joint return with the IRS.
The ruling with the IRS for couples to file jointly include filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA and claiming the earning income tax credit or child tax credit.
In the event your state does not recognize same-sex marriages, the return with the IRS will be filed as married filing jointly, but for the state, each individual must file a separate return with the status of: single, head of household, or qualifying widow. Items of income are to be allocated to each individual of whom earned the income.
Therefore, if you file married filing jointly with the IRS and you live in Louisiana, a state that does not recognize same-sex marriages, you must file a return for each individual with the state of LA reporting each taxpayers income.
