Recientemente el Departamento de la Tesorería de los EEUU y el IRS determinaron que parejas del mismo sexo, legalmente casados en jurisdicciones que reconozcan matrimonios de miembros del mismo sexo, serán tratados como casados para propósitos fiscales federales. Sin embargo, aquellas parejas quienes estén en una unión doméstica registrada, una unión civil u otra relación formal similar reconocida por el estado bajo la ley estatal no están cubiertos bajo este fallo. Este fallo viene luego de que la Corte Suprema invalidó una provisión clave del Acta en Defensa del Matrimonio del 1996 o DOMA.
Haga clic en el estado abajo para mostrar/ocultar información adicional acerca del Reconocimiento de las Uniones de Parejas del Mismo Sexo en los EEUU.
| Alabama Same sex marriage not recognized for tax purposes. | Montana Same sex marriage not recognized for tax purposes. |
| Alaska Same sex marriage not recognized for tax purposes. | Nebraska Same sex marriage not recognized for tax purposes. |
| Arizona Same sex marriage not recognized for tax purposes. | Nevada Same sex marriage not recognized for tax purposes. |
| Arkansas Same sex marriage not recognized for tax purposes. | New Hampshire Same sex marriage recognized for tax purposes. |
| California Same sex marriage recognized for tax purposes. | New Jersey Same sex marriage not recognized for tax purposes. |
| Colorado Same sex marriage not recognized for tax purposes. | Nuevo Méjico Same sex marriage not recognized for tax purposes. |
| Connecticut Same sex marriage recognized for tax purposes. | New York Same sex marriage recognized for tax purposes. |
| Delaware Same sex marriage recognized for tax purposes. | Carolina del Norte Same sex marriage not recognized for tax purposes. |
| Distrito de Columbia Same sex marriage recognized for tax purposes. | Dakota del Norte Same sex marriage not recognized for tax purposes. |
| Florida Same sex marriage not recognized for tax purposes. | Ohio Same sex marriage not recognized for tax purposes. |
| Georgia Same sex marriage not recognized for tax purposes. | Oklahoma Same sex marriage not recognized for tax purposes. |
| Hawái Same sex marriage not recognized for tax purposes. | Oregón Same sex marriage not recognized for tax purposes. |
| Idaho Same sex marriage not recognized for tax purposes. | Pennsylvania Same sex marriage not recognized for tax purposes. |
| Illinois Same sex marriage not recognized for tax purposes. | Rhode Island Same sex marriage recognized for tax purposes. |
| Indiana Same sex marriage not recognized for tax purposes. | Carolina del Sur Same sex marriage not recognized for tax purposes. |
| Iowa Same sex marriage not recognized for tax purposes. | Dakota del Sur Same sex marriage not recognized for tax purposes. |
| Kansas Same sex marriage not recognized for tax purposes. | Tennessee Same sex marriage not recognized for tax purposes. |
| Kentucky Same sex marriage not recognized for tax purposes. | Tejas Same sex marriage not recognized for tax purposes. |
| Luisiana Same sex marriage not recognized for tax purposes. | Utah Same sex marriage not recognized for tax purposes. |
| Maine Same sex marriage recognized for tax purposes. | Vermont Same sex marriage recognized for tax purposes. |
| Maryland Same sex marriage recognized for tax purposes. | Virginia Same sex marriage not recognized for tax purposes. |
| Massachusetts Same sex marriage recognized for tax purposes. | Washington Same sex marriage recognized for tax purposes. |
| Michigan Same sex marriage not recognized for tax purposes. | West Virginia Same sex marriage not recognized for tax purposes. |
| Minnesota Same sex marriage recognized for tax purposes. | Wisconsin Same sex marriage not recognized for tax purposes. |
| Mississippi Same sex marriage not recognized for tax purposes. | Wyoming Same sex marriage not recognized for tax purposes. |
| Missouri Same sex marriage not recognized for tax purposes. |