~~Filing Head of Household
Filing "single" and "head of household" puts you in a lower tax bracket. To qualify you must be unmarried or considered unmarried, have paid more than 50 percent of the cost of the home, and live with a dependent. In some cases, both partners can file "head of household" if both are considered to be caring for a dependent such as child, parent or grandparent.
Claiming Your Partner as a Dependent
According to a MetroWeekly article, "Gay Tax Tips," by claiming your partner as a dependent, you can obtain an additional exemption. To qualify your partner must live in the household the entire year, have income less than the personal exemption for the year, receive more than 50 percent of financial support from the claimer and be a United States citizen.
Another way to offset the disadvantages from filing federal income taxes separately as a same-sex couple is to shift assets and deductions. If the partner that makes more money claims interest deductions and the partner that makes less claims money-earning assets, the couple can save money overall.
Read more: http://www.ehow.com/list_6787018_income-tax-tips-gay-couples.html#ixzz2piy7p83K