Limited research has looked at the distribution of multiple categories of children under th e age of 18 residing in same - sex unmarried and same - sex spousal households. This paper specifically examines the socio - demographic characteristics of same - sex couple households with children, using the 2009 American Community Survey internal data files. W e describe the distribution of type of children (biological, step, adopted, non - related, or a combination of types of children) across four household forms: married opposite - sex; unmarried opposite - sex; same - sex unmarried; and same - sex with a spouse. Then , we discuss the characteristics of the households containing each type of children. Our primary results show that a larger percentage of non - related children live in unmarried same - sex compared with married opposite - sex households. We also find that sam e - sex couples with only adopted or only step children have significantly higher incomes than both married and unmarried opposite - sex households.