Same Sex Marriage

[Yardley CPA]

This may have already been discussed but now that the Supreme Court has legalized same sex marriage in all 50 states, is it safe to assume we will be able to file jointly in all 50 states as well?

[Jack from Ohio]

This may have already been discussed but now that the Supreme Court has legalized same sex marriage in all 50 states, is it safe to assume we will be able to file jointly in all 50 states as well?

That is correct.  In the states that have State Income Tax. Amendments can be created for 2014 but I am not sure if it is retroactive to 2013. 

[Yardley CPA]

Thanks, Jack.

[jklcpa]

This may have already been discussed but now that the Supreme Court has legalized same sex marriage in all 50 states, is it safe to assume we will be able to file jointly in all 50 states as well?

Great question, Yardley.  What's interesting is that the IRS came out with Rev Ruling 2013-17 mentioned here and another one for employers relating to payroll taxes, and discusses on that page about amending returns for tax years still open when the couple was legally married during those years.  The interesting question is how the states are dealing with this in those states that piggyback the federal definitions and rules about filing status and income.  I did a little poking around the internet and found this extensive summary done by a benefits attorney posted this past June. Be sure to scroll all the way to the bottom. Lots of information is contained on that page. Take it as a starting point and definitely check with your specific states' departments of revenue.