States extend rights to same-sex couples on three levels:

Same-sex marriages create a legal union under a state-authorized license, putting same-sex couples on equal footing with traditional couples. With the overturning of DOMA by the Supreme Court, federal laws may no longer deny same-sex marriage rights. For federal tax purposes, the IRS will now look to state or foreign laws to determine whether individuals are married. For tax year 2013 and going forward, same-sex spouses generally must file jointly (or married filing separately). They are not required to amend prior-year tax returns, but they may choose to amend returns back to 2010.

Civil unions give same-sex couples rights similar to those of married couples. For example, New Jersey issues a Civil Union License that conveys rights comparable to marriage. For state income tax filing purposes, New Jersey same-sex couples may choose a "Married/Civil Union Couple" joint return, and group health insurance must be offered to civil union partners, the same as to married partners.

Domestic partnerships are legally-authorized personal relationships between two individuals (of either gender) who live together, without marriage or civil union. State law may allow domestic partnership agreements for purposes of titling and controlling property and sharing income. You can view a sample domestic partnership agreement form here: www.hrc.org/documents/Domestic_Partner_Agreement.pdf.

The IRS does not consider civil unions and domestic partners to be marriages, for federal income tax purposes.

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Planning for nontraditional couples