Did you know that when you marry, you get to change your income tax filing status?  June has always been a popular month for weddings. Why? There are many different reasons. One is that the month of June is named for the Roman goddess, Juno. Juno is the goddess of marriage and would bring much happiness and prosperity to the marriage. The American “Tax Gods” of the Internal Revenue Service like that prosperity part. Did you know you are born with an income tax return filing status? We all start life as single. Even is you are a twin, you are a Single taxpayer. Can a baby be a taxpayer? Did you ever hear of the Gerber Baby? The answer is “Yes.” And as an American citizen, your taxable income includes your WORLDWIDE income. Your filing status is determined by your marital status on the last day of the calendar year. When you marry, and are married as of December 31st, you will generally choose Married Filing Jointly. What else could you choose? You could choose Married Filing Separately. You might qualify for Head of Household. When you file a joint tax return, your taxable income includes the worldwide income of both husband and wife. One of my clients asked, “You mean if I get married on December 31st, I am treated as I was married ALL YEAR?” And the answer to that question is YES. Maybe you want to marry on December 31st, but wait until after midnight to say “I DO!” and sign the license on January 1st. With planning, you can choose the year you begin your joint return. One thing I want you all to know is, “When you marry the person, you marry their tax troubles, too.” So be sure you know all the facts and enter into this new partnership, this new joint venture, with you eyes open. Traditional married couples, one man and one woman, file a joint return. Same-sex couples now also file a joint FEDERAL income tax return. Their state return will depend on where you were married and whether or not the state where you live recognizes same-sex couples. California recognizes same-sex marriage. Same-sex couples who are married and living in California, file both federal and California tax returns using the filing status of Married Filing Jointly. Arizona does not recognize same-sex marriage. If you live in Arizona and were married in California, or any other state that recognizes same-sex marriage, the couple will file ONE federal return as Married Filing Jointly and TWO Arizona state returns as Single. If you live in Arizona and are Registered Domestic Partners or celebrated a Civil Union ceremony, the Internal Revenue Service will still expect a separate Single income tax return from each of you. You are not married, so you cannot use Married Filing Jointly. Do you know what filing status to use? Have I generated more questions than answers? Taxes are not easy. Life if not always easy. Sometimes we get unmarried. Next time I’ll be talking about Head of Household and Qualifying Widow or Widower. Special tax rules come into play with each of these choices.