Reportable gifts between married gay couple

[Kram BergGold]

Situation is: married, gay couple in which one works and the other does not. If the working one pays all expenses for the non working one (and they are in excess of 13k) is a gift return required?
Keep in mind, some of the expenses would be for support like housing, food, etc and would qualify the worker to claimn the non worker as a dependent on the Federal return. I am thinking these expenses might not be considered gifts.

[appelman]

Are they in CA or NV?

If so, it's a moot point, because community property laws apply. If not, I believe there is no gift tax so long as it can be considered support of a member of your household.

[Gary2]

You might start by looking at Support Payments and the Gift Tax by Patricia Cain. I get the sense that there's no conclusive answer.

I think the best strategy is to postpone any decision for about six to nine months.

[Bees Knees]

You might also want to look at this court case.

http://www.thetaxbook.com/updates/TheTaxBook/Updates/2012-06-18_Defense_of_Marriage_Act_Ruled_Unconstitutional.pdf

It may not hold up on appeal, but if it does, that means the estate tax exemption for married couples applies to gay married couples, which would likewise carry over to the gift tax exclusion rules between gay married couples as well.