A civil union partnership is a state-created legal relationship that gives a couple most of the same rights and obligations as marriage under state law, without federal recognition as a marriage. That single federal gap is what defines the status. Civil union partners cannot file federal taxes jointly, generally cannot sponsor each other for immigration, miss out on ERISA pension survivor protections, and do not qualify for the unlimited marital deduction on estate and gift taxes. The state-level protections are real; the federal ones are mostly out of reach.
Where Civil Unions Still Exist
Vermont created the civil union in 2000 as a way for same-sex couples to access state-level rights at a time when marriage was unavailable to them.1Legal Information Institute. Obergefell v. Hodges Several states followed. After the Supreme Court’s 2015 decision in Obergefell v. Hodges required every state to license and recognize same-sex marriages, most states that had offered civil unions either stopped issuing new ones or converted existing civil unions into marriages.2Justia. Obergefell v. Hodges
Only a handful of states still allow couples to enter civil unions today. Some of those states extend eligibility to both same-sex and opposite-sex couples, which occasionally appeals to partners who want legal protections without the label of marriage. Before anything else, confirm that your state still offers the option, because the list has shrunk considerably since 2015.
What a Civil Union Gives You at the State Level
Within the state that grants them, civil unions generally carry the same bundle of rights as marriage. Exact scope varies by jurisdiction, but the core protections are broadly similar.3Legal Information Institute. Civil Union
- Hospital visitation and, depending on state law, authority to make medical decisions during emergencies. Federal regulations also require hospitals participating in Medicare and Medicaid to let patients designate their own visitors regardless of relationship.4Department of Health and Human Services. FAQs on Patient Visitation at Certain Federally Funded Entities and Facilities
- Inheritance under the state’s intestacy laws if one partner dies without a will, the same as a surviving spouse would receive.5Legal Information Institute. Civil Union Partners
- Joint property ownership with the same legal protections as married couples, including rights to property division if the relationship ends.5Legal Information Institute. Civil Union Partners
- Joint parental rights and responsibilities for children of the relationship, covering custody, care, and support.
- In some states, the ability to file state income taxes jointly, depending on the specific state’s tax code.
These protections are enforceable within the issuing state. The problems start when you look to the federal level or across state lines.
What a Civil Union Does Not Give You Federally
The federal government does not treat civil union partners as spouses. That rule touches taxes, retirement, caregiving leave, immigration, and estate planning.
Federal Income Tax
Civil union partners cannot file federal income tax returns as married filing jointly or married filing separately. The IRS treats each partner as an unmarried individual regardless of how the state views the relationship.6Internal Revenue Service. Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions The IRS confirmed that its recognition of same-sex marriages after 2013 did not extend to civil unions or domestic partnerships.7Internal Revenue Service. Same-Sex Marriages Now Recognized for Federal Tax Purposes Depending on income and deductions, filing as two single people can mean a higher combined tax bill than a married couple in the same financial position.
Social Security
Social Security’s approach is more nuanced than a flat exclusion. The Social Security Administration has stated that some individuals in non-marital legal relationships like civil unions may qualify for spousal or survivor benefits if they meet certain requirements.8Social Security Administration. Do I Qualify for Benefits as a Spouse if I Am Now in, or the Surviving Spouse of, a Civil Union, Domestic Partnership, or Other Non-Marital Legal Relationship Eligibility often hinges on whether the state where the relationship was established treats civil unions as equivalent to marriage for state law purposes. Verify with your local Social Security office rather than assuming you are automatically covered or automatically excluded.
Private Pensions and Retirement Accounts
Private-sector pension plans governed by federal ERISA rules do not recognize civil union partners as spouses. The Department of Labor has stated that the terms “spouse” and “marriage” under ERISA do not include individuals in civil unions or domestic partnerships, even when those relationships carry full spousal rights under state law.9U.S. Department of Labor. Technical Release 2013-04 A civil union partner has no automatic right to a survivor annuity from a pension plan and cannot roll over a deceased partner’s retirement account the way a surviving spouse can.
Family and Medical Leave
The federal Family and Medical Leave Act defines “spouse” as a husband or wife, and the Department of Labor has confirmed that individuals in civil unions are not considered spouses for FMLA purposes.10U.S. Department of Labor. Fact Sheet 28L – Leave Under the Family and Medical Leave Act When You and Your Spouse Work for the Same Employer If your civil union partner has a serious medical condition, your employer has no obligation under federal law to grant you protected leave to provide care. Federal employees face a parallel gap, because the federal health benefits program and retirement system define eligibility around “spouse.”
Immigration
Federal immigration law only recognizes marriages for family-based visa petitions. USCIS policy lists civil unions and domestic partnerships among the relationships it does not treat as marriages for immigration purposes.11U.S. Citizenship and Immigration Services. USCIS Policy Manual Volume 6, Part B, Chapter 6 A U.S. citizen in a civil union cannot sponsor their partner for a family-based green card or fiancé visa. The State Department processes immigrant visa applications for same-sex married spouses on the same terms as opposite-sex spouses, but the benefit is tied to the word “marriage,” not to civil unions.12U.S. Department of State. Immigrant Visa for a Spouse or Fiancee of a U.S. Citizen
Estate and Gift Taxes
Married couples can transfer unlimited assets to each other during life or at death without triggering federal gift or estate tax, thanks to the unlimited marital deduction. Civil union partners do not qualify for this deduction, because the IRS does not consider them spouses for any federal tax purpose.6Internal Revenue Service. Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions Transfers between civil union partners follow the same gift tax rules that apply between unrelated people.
For 2026, the annual gift tax exclusion is $19,000 per recipient.13Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026 Anything above that amount counts against the lifetime exemption. A partner who inherits a large estate could face a federal tax bill that a married surviving spouse would never see. For couples with significant assets, this is often the single most expensive consequence of being in a civil union instead of a marriage.
What Happens if You Move to Another State
Marriages are recognized in every state. Civil unions are not. If you enter a civil union in one state and later move to a state that does not recognize the status, your legal protections can effectively disappear. The new state may not honor your inheritance rights, medical decision-making authority, or property protections.
The consequences go beyond losing day-to-day benefits. If your new state does not recognize the civil union, you likely cannot dissolve it there either. You remain in a civil union under the laws of the state that issued it, which means you cannot legally enter a new marriage or civil union without complications. But you may lack access to a court willing to end the existing relationship. Some couples have had to return to the original state, establish residency, and then petition for dissolution.
How to Enter a Civil Union
The process closely mirrors getting a marriage license. Both partners must appear at a local government office, usually the county clerk, and complete an application. Both partners must be at least 18, though some jurisdictions allow younger applicants with parental or court approval. Neither partner can already be in an existing marriage, civil union, or domestic partnership.
Applicants bring valid identification and sign the application. Fees vary by jurisdiction but are generally modest, comparable to marriage license fees. Some states impose a short waiting period before the license takes effect. The civil union becomes legally binding once an authorized officiant certifies the union and the completed paperwork is filed.
How to Dissolve a Civil Union
Ending a civil union requires a formal legal proceeding that works much like a divorce. One or both partners file a petition for dissolution, and the court addresses division of property and debts, and where applicable, child custody, visitation, and support. One partner may also receive ongoing financial support from the other, similar to alimony.
The biggest complication unique to civil union dissolution is jurisdiction. If you entered a civil union in one state but now live somewhere that does not recognize the status, you may find no local court has authority to grant the dissolution. This forces some couples to move back to the issuing state and establish residency, or to find a state whose courts will accept jurisdiction over a relationship created elsewhere. A few courts have done so, but the legal landscape is uneven, and couples in this situation almost always need an attorney.
Converting a Civil Union to Marriage
Given the breadth of federal benefits that civil unions miss, many couples who originally entered civil unions have since converted to marriage. Some states that still offer civil unions have a built-in process: partners can apply for a marriage license without first dissolving the civil union. Conversion gives the couple immediate access to joint federal tax filing, ERISA pension protections, FMLA leave rights, the unlimited estate and gift tax marital deduction, and full portability across state lines.
For couples who remain in civil unions by choice, the trade-off is worth understanding clearly. A civil union offers meaningful state-level protections, but every federal program that keys off the word “spouse” treats civil union partners as legal strangers. The financial impact compounds over decades, particularly in retirement planning and estate transfers. Couples who prefer the civil union structure for personal reasons should work with a tax professional and an estate planning attorney to close as many of those federal gaps as private legal arrangements allow.