Same-Sex Marriage, Civil Unions, and Domestic Partnerships
If you are in a same-sex marriage, you are now entitled to federal benefits under the recent U.S. Supreme Court case, U.S. v. Windsor. However, the rules for eligibility will vary by federal agency.
Many federal agencies, such as the U.S. Citizenship and Immigration Services (USCIS) and the U.S. Office of Personnel & Management look to the place of celebration (where the marriage was performed) to determine whether same-sex married couples are eligible for benefits. If you have a valid marriage, you will qualify for immigration status and federal employee benefits (if either of you works for the federal government), even if you live in a non-recognition state.
The same goes for the IRS and eligibility for federal tax benefits. In August 2013, the U.S. Department of Treasury ruled that all same-sex couples that are legally married in any U.S. state, the District of Columbia, a U.S. territory or a foreign country will be recognized as married under all federal tax provisions where marriage is a factor.
The Treasury Department further clarified that federal recognition for tax purposes applies whether a same-sex married couple lives in a jurisdiction that recognizes same-sex marriage (such as California) or a non-recognition jurisdiction (such as Texas). But the decision does not apply to same-sex couples in domestic partnerships or civil unions.
See The IRS Will Recognize All Same-Sex Marriages, for more information about federal tax benefits for same-sex married couples.
However, some federal agencies, such as the Social Security Administration, only recognize marriages that are valid in the state of domicile (where the couple lives) for the purposes of granting federal benefits. This means if you're in a same-sex marriage, but you live in a non-recognition state, you aren't eligible for Social Security benefits on your spouse's work record. If you live in one of the 14 jurisdictions that recognize same-sex marriage, you will qualify for benefits. This rule also applies to Medicaid and Supplemental Security Income, Medicare, Bankruptcy filings, and benefits under the Family Medical Leave Act.
If you are in a domestic partnership or civil union in any of the states that offer those relationship options, none of the benefits of marriage under federal law will apply to you, because the federal government does not recognize these same-sex relationships. For example, you may not file joint federal income tax returns with your partner, even if your state allows you to file your state tax returns jointly. And other federal benefits, such as Social Security death benefits and COBRA continuation insurance coverage, may not apply.