Yes, a taxpayer and his or her same-sex spouse can file a joint return if they were married in a state that recognizes same-sex marriages but live in a state that does not recognize their marriage.
The IRS has established that for federal tax purposes, the marital status of same-sex couples is determined based on the jurisdiction where the marriage was entered into, not where the couple resides. This principle is outlined in Rev. Rul. 2013-17, which states that same-sex couples legally married in jurisdictions that recognize their marriages will be treated as married for federal tax purposes regardless of their state of residence. This ruling ensures that same-sex couples can move between states without their federal marital status being affected.
Furthermore, the IRS FAQ explicitly confirms that same-sex spouses can file federal tax returns using a married filing jointly or married filing separately status, even if they live in a state that does not recognize their marriage. This rule applies to all tax years from 2013 onwards, following the effective date of Rev. Rul. 2013-17.
Therefore, the taxpayer and his or her same-sex spouse are eligible to file a joint federal tax return, irrespective of the recognition of their marriage by the state in which they currently reside.
Sources:
Publication 17 (2023)
Notice 2017-15
§ 7701. Definitions
Rev. Rul. 2013-17
Complying With IRS Guidance on Same-Sex Marriage
