Is a civil union recognized by the IRS?

Yes, a civil union is recognized by the IRS. In North Carolina, a civil union is a legally recognized union between two people of the same or opposite gender. The civil union is recognized by the North Carolina courts and is granted many of the same rights and privileges as a marriage. The IRS recognizes civil unions for tax purposes, as long as the people in the union meet the necessary requirements. Taxpayers in a civil union must report their federal income, estate, and gift taxes as if they were married and filing joint returns. The filing status for couples in a civil union, however, is not considered to be “married filing separately.” Couples in a civil union may also qualify for federal tax benefits such as survivor benefits, the earned income tax credit, spousal IRA deduction, and the childcare credit. In addition, the IRS may also recognize a civil union for the purpose of estate tax filing. In North Carolina, a civil union is a way to legally recognize a committed relationship, obtain some legal protections, and exercise certain rights with regard to federal and state laws. As this is the case, the IRS recognizes civil unions for tax purposes, and taxpayers in a civil union must file their taxes as if they were married filing jointly.

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Is a civil union recognized by the IRS?

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