What does a civil union mean for federal benefits and protections?
It is near certain for now that the federal government will not respect your civil union for the purpose of the federal benefits, protections, and obligations that married spouses have, such as Social Security benefits, immigration protections, veterans’ benefits, and taxation. That’s true even for the married same-sex couples in Massachusetts. For example, for both married or civil unionized same-sex couples, the value of health insurance benefits from an employer for a spouse or civil union partner will be counted as income to the employee for the purpose of federal taxes. The day will arrive when it will be strategic for us to challenge the federal government’s lack of respect for states’ legal recognition of same-sex relationships. In the meantime, it’s important to consult a professional accountant regarding the implications of your civil union on your federal tax filing, including the valuation of health insurance benefits as taxable income.
