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Alabama
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Alaska
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MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Arizona
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MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States YES
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Arkansas
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MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
California
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MARRIAGE
Marriage Recognized YES*
Enacted to Law Jun 16, 2008
Effective (Repealed) Date* Jun 28, 2013
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage Yes
Enacted to Law Jan 1, 2005
Effective Date Jan 1, 2005
ADDITIONAL INFORMATION
Community Property States YES
Review for Protective Claim YES
Review for Amended Allocated Return YES
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Colorado
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MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage YES
Enacted to Law Mar 21, 2013
Effective Date May 1, 2013
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Connecticut
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MARRIAGE
Marriage Recognized YES
Enacted to Law Apr 23, 2009
Effective (Repealed) Date Nov 12, 2008
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Delaware
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MARRIAGE
Marriage Recognized YES
Enacted to Law May 7, 2013
Effective (Repealed) Date Jul 1, 2013
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage YES
Enacted to Law May 11, 2011
Effective Date Jan 1, 2012
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Florida
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MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Georgia
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MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Hawaii
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MARRIAGE
Marriage Recognized YES
Enacted to Law Nov 13, 2013
Effective (Repealed) Date Dec 2, 2013
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage YES
Enacted to Law Jul 8, 1997
Effective Date Jul 8, 1997
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Idaho
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MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States YES
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Illinois
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MARRIAGE
Marriage Recognized YES
Enacted to Law Nov 20, 2013
Effective (Repealed) Date Jun 1, 2014
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage YES
Enacted to Law Jan 31, 2011
Effective Date Jan 31, 2011
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Indiana
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MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Iowa
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MARRIAGE
Marriage Recognized YES
Enacted to Law Apr 3, 2009
Effective (Repealed) Date Apr 3, 2009
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim YES
Review for Amended Allocated Return YES
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Kansas
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MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Kentucky
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MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Louisiana
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MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States YES
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Maine
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MARRIAGE
Marriage Recognized YES
Enacted to Law Nov 6, 2012
Effective (Repealed) Date Dec 29, 2012
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage YES*
Enacted to Law Apr 1, 2004
Effective Date Jul 30, 2004
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim YES
Review for Amended Allocated Return YES
*States with active same-sex marriage legislation that was preceded by Rights Similar to Marriage
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Maryland
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MARRIAGE
Marriage Recognized YES
Enacted to Law Nov 6, 2012
Effective (Repealed) Date Jan 1, 2013
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim YES
Review for Amended Allocated Return YES
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Massachusetts
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MARRIAGE
Marriage Recognized YES
Enacted to Law May 17, 2004
Effective (Repealed) Date May 17, 2004
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim YES
Review for Amended Allocated Return YES
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Michigan
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Minnesota
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized YES
Enacted to Law May 14, 2013
Effective (Repealed) Date Aug 1, 2013
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim YES
Review for Amended Allocated Return YES
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Mississippi
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Missouri
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Montana
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Nebraska
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Nevada
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage YES
Enacted to Law Jun 1, 2009
Effective Date Jun 1, 2009
ADDITIONAL INFORMATION
Community Property States YES
Review for Protective Claim YES
Review for Amended Allocated Return YES
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
New Hampshire
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized YES
Enacted to Law May 1, 2009
Effective (Repealed) Date Jan 1, 2010
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage YES *
Enacted to Law Jan 1, 2008
Effective Date Jan 1, 2008
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim YES
Review for Amended Allocated Return YES
*States with active same-sex marriage legislation that was preceded by Rights Similar to Marriage
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
New Jersey
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized Yes
Enacted to Law Oct 18, 2013
Effective (Repealed) Date Oct 21, 2013
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage YES
Enacted to Law Feb 1, 2007
Effective Date Feb 1, 2007
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
New Mexico
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized* YES
Enacted to Law Dec 19, 2013
Effective (Repealed) Date Dec 19, 2013
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States YES
Review for Protective Claim YES
Review for Amended Allocated Return YES
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
New York
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized YES
Enacted to Law Jul 24, 2011
Effective (Repealed) Date Jul 24, 2011
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim YES
Review for Amended Allocated Return YES
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
North Carolina
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
North Dakota
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Ohio
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Oklahoma
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized NO*
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*U.S District Court decision was made on January 14, 2014 that same-sex marriage ban is unconstitutional, though has not yet taken effect, and will most likely be appealed, as with Utah.
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Oregon
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage YES
Enacted to Law Dec 1, 2007
Effective Date Jan 1, 2008
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Pennsylvaina
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Rhode Island
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized YES
Enacted to Law May 2, 2013
Effective (Repealed) Date Aug 1, 2013
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage YES
Enacted to Law Jun 1, 2011
Effective Date Jun 1, 2011
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim YES
Review for Amended Allocated Return YES
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
South Carolina
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
South Dakota
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Tennessee
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Texas
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States YES
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Utah
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized YES*
Enacted to Law Dec 20, 2013
Effective (Repealed) Date Dec 20, 2013
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*U.S District Court decision that same-sex marriage ban is unconstitutional has been stayed while the state appeals it to the 10th Circuit Court of Appeals. However, those wed between December 20th, 2013 and year-end are eligible to file their 2013 taxes jointly for federal and Utah state purposes.
Vermont
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized YES
Enacted to Law Apr 7, 2009
Effective (Repealed) Date Sep 1, 2009
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage YES*
Enacted to Law Dec 20, 1999
Effective Date Dec 20, 1999
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim YES
Review for Amended Allocated Return YES
*States with active same-sex marriage legislation that was preceded by Rights Similar to Marriage
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Virgina
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Washington
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized YES
Enacted to Law Dec 6, 2012
Effective (Repealed) Date Dec 6, 2012
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage YES*
Enacted to Law Jul 22, 2007
Effective Date Jul 22, 2007
ADDITIONAL INFORMATION
Community Property States YES
Review for Protective Claim YES
Review for Amended Allocated Return YES
*States with active same-sex marriage legislation that was preceded by Rights Similar to Marriage
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Washington DC
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized YES
Enacted to Law Mar 3, 2010
Effective (Repealed) Date Mar 3, 2010
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage YES*
Enacted to Law Jan 1, 1992
Effective Date Jan 1, 1992
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim YES
Review for Amended Allocated Return YES
*States with active same-sex marriage legislation that was preceded by Rights Similar to Marriage
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
West Virginia
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Wisconsin
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage YES
Enacted to Law Jun 1, 2009
Effective Date Jun 1, 2009
ADDITIONAL INFORMATION
Community Property States YES
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .
Wyoming
Have questions? Marcum´s LGBT team can help you. Click on your state and complete the request form.
MARRIAGE
Marriage Recognized NO
Enacted to Law N/A
Effective (Repealed) Date N/A
RIGHTS SIMILAR TO MARRIAGE
Rights Similar to Marriage NO
Enacted to Law N/A
Effective Date N/A
ADDITIONAL INFORMATION
Community Property States N/A
Review for Protective Claim NO
Review for Amended Allocated Return NO
*Disclaimer: The information detailed in the LGBT Union map was last updated on .

Same-sex marriage in the United States is recognized in several jurisdictions. As of , 17 states - California, Connecticut, Delaware, Hawaii, Illinois, Iowa, Maine, Maryland, Massachusetts, Minnesota, New Hampshire, New Jersey, New Mexico, New York, Rhode Island, Vermont, and Washington - as well as the District of Columbia have legalized same-sex marriage. In addition, the federal government now recognizes same-sex marriages for federal tax purposes, regardless of the taxpayers' state of residence, so long as the marriage was valid where performed (U.S. States or foreign countries where same-sex marriage is legal).


Directions: Hover Over your STATE to view same-sex marriage union update
 
 
LGBT SERVICES   AS SEEN IN  

Marcum LLP is the thought leader in the specialty area of tax compliance and consulting services within the LGBT community. Our professionals have more than 20 years of experience in dealing with the complex tax and financial rules faced by LGBT couples and families, state-by-state and around the country. Our forward thinking professionals grasp the subtleties and differences in these rules and, today, have the tool box to help economically mitigate the differences for clients in need.

 
 
         
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