Benefits of Marriage versus Civil Unions

PORTABILITY OF RIGHTS

Married Couples: Union automatically recognized in all 50 states.

Unmarried Couples: 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.

Civil Unions: 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

Married Couples: May make unlimited transfers and gifts to each other.

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

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

INCOME TAX STATUS

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

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

CHILD OR SPOUSAL SUPPORT

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

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

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

MEDICAL DESCISIONS

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

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

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

IMMIGRATION

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

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

Civil Unions: Not allowed to sponsor a partner or other immediate family members.
Sources: Gay & Lesbian Advocates & Defenders, E.J. Graff, Boston Globe