IRS FAQ (Oct. 11, 2012)

(IRS points out that homosexual “marriage” is not a legitimate relationship for federal tax purposes, pointing out that homosexual partners cannot file a married filing separately or joint return; likewise, IRS points out that a taxpayer cannot use the head-of-household filing status if the taxpayer’s only dependent is their homosexual partner; also, only one partner in a homosexual relationship can claim a qualifying child as a dependent with the deduction belonging to the partner with whom the child resides for the longer period of time during the tax year; because federal law does not recognize homosexual “marriage”, one homosexual partner can itemize deductions and the other can claim a standard deduction if it is desired; other provisions of federal tax law applicable to spouses inapplicable to homosexuals).