How should I file if I'm in a same-sex marriage?

The U.S. Department of the Treasury and the IRS ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes. The ruling applies regardless of whether the couple lives in a jurisdiction that recognizes same-sex marriage or a jurisdiction that doesn't recognize same-sex marriage.

Legally-married same-sex couples generally must file their 2025 federal income tax return as Married Filing Jointly, Married Filing Separately, or Qualifying Surviving Spouse.