The Benefits of Marriage vs

The Benefits of Marriage vs. Civil Unions

Civil unions would provide gay and lesbian couples some 350 benefits and protections offered by the state, but would carry little clout beyond the borders of Massachusetts. On the other hand, full-fledged marital standing would grant some 1,400 rights. Without either option, unmarried couples are afforded few benefits.

MARRIED COUPLES

UNMARRIED COUPLES

CIVIL UNIONS

Portability of rights

Union automatically recognized in all 50 states.

Can register as domestic partners in Massachusetts , which allows visitation rights in hospitals or jail, access to the school records of partners' children, and insurance benefits to partners in some cities.

Usually only recognized in the state that approves them. But recently in New York , a civil union from Vermont was recognized in a wrongful-death suit.

Gifts and property transfers

May make unlimited transfers and gifts to each other.

Any gift or transfer worth more than $10,000 in a year requires filing a federal gift tax return.

Same as unmarried couples, larger gifts and transfers are subject to federal tax.

Income tax status

“Married filing jointly” generally works to the advantage of couples when one earns much more than the other, but creates a penalty when their incomes are similar.

Unmarried couples cannot file jointly, although an adult with custody of a child can file as “head of household.”

A couple can file only state tax returns jointly, federal returns are filed individually.

Child or spousal support

Criminal penalties are imposed on spouses who abandon a child or a spouse.

Unmarried partners have no legal obligation to support their partner or partner’s children.

In state where the union is granted, the courts can impose penalties on a partner who abandons a child or a spouse.

Medical decisions

A spouse or family member may make decisions for an incompetent or disabled person unless contrary written instructions exist.

A health-care proxy, prepared before a problem occurs, can designate anyone, including a partner, to make decisions.

Partners in the state where the union was granted can make health decisions, but in other states that authority may not be recognized.

Immigration

US citizens and legal permanent residents can sponsor their spouses and other immediate family members for immigration purposes.

Not allowed to sponsor a partner or other immediate family members.

Not allowed to sponsor a partner or other immediate family members.

	MARRIED COUPLES	UNMARRIED COUPLES	CIVIL UNIONS

Portability of rights	Union automatically recognized in all 50 states.	Can register as domestic partners in Massachusetts , which allows visitation rights in hospitals or jail, access to the school records of partners' children, and insurance benefits to partners in some cities.	Usually only recognized in the state that approves them. But recently in New York , a civil union from Vermont was recognized in a wrongful-death suit.

Gifts and property transfers	May make unlimited transfers and gifts to each other.	Any gift or transfer worth more than $10,000 in a year requires filing a federal gift tax return.	Same as unmarried couples, larger gifts and transfers are subject to federal tax.

Income tax status	“Married filing jointly” generally works to the advantage of couples when one earns much more than the other, but creates a penalty when their incomes are similar.	Unmarried couples cannot file jointly, although an adult with custody of a child can file as “head of household.”	A couple can file only state tax returns jointly, federal returns are filed individually.

Child or spousal support	Criminal penalties are imposed on spouses who abandon a child or a spouse.	Unmarried partners have no legal obligation to support their partner or partner’s children.	In state where the union is granted, the courts can impose penalties on a partner who abandons a child or a spouse.

Medical decisions	A spouse or family member may make decisions for an incompetent or disabled person unless contrary written instructions exist.	A health-care proxy, prepared before a problem occurs, can designate anyone, including a partner, to make decisions.	Partners in the state where the union was granted can make health decisions, but in other states that authority may not be recognized.

Immigration	US citizens and legal permanent residents can sponsor their spouses and other immediate family members for immigration purposes.	Not allowed to sponsor a partner or other immediate family members.	Not allowed to sponsor a partner or other immediate family members.