For same-sex married couples living abroad, understanding your U.S. tax obligations can be complicated—but it’s absolutely essential. The United States recognizes same-sex marriages for all federal purposes, including tax filing.
That means whether you’re living in Canada, Argentina, Germany, or any other country, if you’re a legally married same-sex couple and at least one of you is a U.S. citizen or Green Card holder, you are required to file a U.S. tax return as either Married Filing Jointly (MFJ) or Married Filing Separately (MFS).
In this guide, we’ll break down what this means, what your options are, and how it affects your taxes as an American expat.
U.S. Tax Laws Recognize Same-Sex Marriage Worldwide
Since the 2013 United States v. Windsor Supreme Court decision and the 2015 Obergefell v. Hodges ruling, same-sex marriages are treated the same as opposite-sex marriages under federal law. This includes tax filing, Social Security, immigration, and more.
For tax purposes, the IRS recognizes same-sex marriages as long as the marriage was legally performed in a U.S. state or foreign country where same-sex marriage is legal. Domestic partnerships and civil unions, however, are not treated as marriages for federal tax purposes.
So if you’re legally married and at least one spouse is a U.S. taxpayer, you’re expected to file as either:
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Married Filing Jointly (MFJ)
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Married Filing Separately (MFS)
MFJ vs. MFS: What’s the Difference?
✅ Married Filing Jointly (MFJ)
Filing jointly means both spouses report their income, deductions, and credits on the same tax return. This is often the most beneficial filing status because it comes with:
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Higher standard deduction
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Access to more tax credits (like the Earned Income Tax Credit and Child Tax Credit)
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Potentially lower tax brackets due to combined income
Note: Even if your spouse is not a U.S. citizen or Green Card holder, you can still choose to file jointly if they agree to be treated as a U.S. taxpayer. This can be beneficial, but it also means they must report their worldwide income to the IRS.
⚠️ Married Filing Separately (MFS)
This status means each spouse files their own return, reporting only their individual income and deductions. While this can be simpler—especially if one spouse is not a U.S. person—it usually results in a higher tax bill due to:
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A lower standard deduction
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Limited or no access to certain tax credits
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Potentially higher effective tax rates
MFS may be the right choice if:
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One spouse does not want to report global income
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You want to keep your finances and liabilities separate
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Filing jointly would trigger the Foreign Account Tax Compliance Act (FATCA) or other tax disclosures
How This Affects U.S. Expats
Even if you live and earn income entirely outside the U.S., the IRS still expects you to file a federal income tax return each year if you meet the income threshold. This applies regardless of where your income is earned or taxed locally.
For same-sex married expats, your combined worldwide income determines whether you need to file. You may also be eligible for:
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The Foreign Earned Income Exclusion (FEIE) – excludes up to $120,000 (2023 amount, adjusted for inflation in 2025) of foreign income per qualifying person
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The Foreign Tax Credit (FTC) – credits for foreign taxes paid to avoid double taxation
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Expat tax treaties – to reduce or eliminate taxation on certain types of income
Special Considerations for Same-Sex Married Expats
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Foreign spouse is not a U.S. taxpayer? You can still file MFJ if your spouse agrees to be treated as a U.S. person—but it will trigger worldwide income reporting and FATCA disclosures.
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Your marriage is recognized in your home country? It doesn’t matter. The IRS bases recognition on where the marriage was performed, not where you currently live.
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Filing requirements apply even if you owe nothing. Many expats qualify for exclusions or credits that wipe out their U.S. tax bill—but you’re still required to file a return annually.
FATCA and FBAR: Don’t Overlook Reporting Requirements
Same-sex expat couples, especially those with joint foreign accounts or investments, must also comply with:
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FBAR (FinCEN Form 114): Required if the total value of your foreign financial accounts exceeds $10,000 at any time during the year.
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FATCA (Form 8938): Required if your total foreign financial assets exceed certain thresholds ($200,000+ for those living abroad).
Filing jointly may increase the likelihood of having to meet these reporting thresholds, so plan accordingly.
Get Expert Help if Needed
Tax filing for expats can be complex—and more so for married couples with cross-border finances. It’s smart to work with a tax professional familiar with U.S. expat tax law and same-sex marriage regulations to ensure you’re compliant while minimizing your tax liability.
In 2025, same-sex married couples living abroad have the same rights—and responsibilities—as any other married couple under U.S. tax law. If you’re a U.S. citizen or Green Card holder in a legally recognized same-sex marriage, you must file as Married Filing Jointly or Married Filing Separately.
Understanding the differences between MFJ and MFS can help you make informed choices about how to file and optimize your financial situation. Don’t let confusion about status or location lead to missed filings or penalties—know your rights, stay compliant, and file with confidence.
