Defense of Marriage Act
Same sex couple living in state that does not recognize the marraige
For federal tax purposes, the IRS Service has a general rule recognizing a marriage of same-sex individuals that was validly entered into in a domestic or foreign jurisdiction whose laws authorize the marriage of two individuals of the same sex even if the married couple resides in a domestic or foreign jurisdiction that does not recognize the validity of same-sex marriages. The rules for using a married filing jointly or married filing separately status apply to these married individuals. Generally the two separate state returns will have to be filed using the filing status of Single or Head of Household
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