After the US Supreme Court’s decision in Windsor in 2013, tax filing for most same-sex married couples got easier because they were then allowed to file as married at the federal level. However, that might not have been the case at the state level if the state did not recognize same-sex marriage. But, states are changing and a few states, including Virginia and Wisconsin now require all married couples to file as married filing joint or married filing separately.
So, how you filed your state return for 2013 might not be the same for 2014. Same-sex couples should check to see if state law has changed to allow for (require) filing as married.
For more, see:
• “Changing Legal Status Provides Extra Tax Challenges for Same-Sex Couples,” by Molly McCluskey, US News & World Report, 3/6/15. •
• State income tax filing post-Windsor, AICPA Tax Insider, 2/13/14
Original Post By: Annette Nellen
Annette Nellen, CPA, Esq., is a professor in and director of San Jose State University’s graduate tax program (MST), teaching courses in tax research, accounting methods, property transactions, state taxation, employment tax, ethics, tax policy, tax reform, and high technology tax issues.
Annette is the immediate past chair of the AICPA Individual Taxation Technical Resource Panel and a current member of the Executive Committee of the Tax Section of the California Bar. Annette is a regular contributor to the AICPA Tax Insider and Corporate Taxation Insider e-newsletters. She is the author of BNA Portfolio #533, Amortization of Intangibles.
Annette has testified before the House Ways & Means Committee, Senate Finance Committee, California Assembly Revenue & Taxation Committee, and tax reform commissions and committees on various aspects of federal and state tax reform.
Prior to joining SJSU, Annette was with Ernst & Young and the IRS.
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