Posted on February 5th, 2014

Same Sex Marriages for Federal Tax Purposes and State Purposes

On August 29, 2013, the IRS announced that, beginning with the 2014 tax filing season, they will use a “state of celebration” standard for recognizing marriages.  This is to mean any couple possessing a valid marriage license from any state, may file a joint return for federal tax purposes regardless of whether they are of the same sex or not.

 Some states do not recognize same sex marriages, states like Florida, Louisiana, Mississippi, and Texas. So in states which do not recognize same sex marriages, a same sex couple will not be able to file a joint return. They will each have to file a Single return for the state they live within.. This will create problems where the state ties the taxing system into the federal return like Louisiana. As a result, it may make sense not to file a joint return for a same sex couple unless they are willing to put up with a substantial amount of effort dealing with the State or they live in a state which recognizes same sex filings such as Vermont, California, etc or they live in a state which has no state income tax like Florida or Nevada.