The federal government has made some things clear: Same-sex couples married in any jurisdiction that permits such unions must now file their federal returns as married, even if they live in a state that doesn't recognize their marriage.
MAP: Same-Sex Filing Status
But the rules for state tax filings still follow the law of the state where they reside, and that can make things sticky. Plus, the situation is fluid in many states, with court challenges being mounted in many states.
Those living in states that OK their marriage will file state returns as married. Those states are: California, Connecticut, Delaware, Hawaii, Illinois, Iowa, Maine, Maryland, Massachusetts, Minnesota, New Hampshire, New Jersey, New Mexico, New York, Rhode Island, and Vermont, as well as the District of Columbia.
Sign up for Kiplinger’s Free E-Newsletters
Profit and prosper with the best of expert advice on investing, taxes, retirement, personal finance and more - straight to your e-mail.
Profit and prosper with the best of expert advice - straight to your e-mail.
The same holds true for married same-sex couples living in Colorado, Missouri and Oregon, even though those three locales currently prohibit same-sex marriage in their states.
Utah — which also doesn't permit same-sex marriage — is allowing couples to choose whether to file as married or single for the 2013 tax year as the broader fight over same-sex marriage in that state continues in the courts.
Legally married same-sex couples in other states, who will have to file as single, should plan on spending extra time on their tax returns. Since states typically base tax returns on federal tax returns, these couples may have to create "dummy" federal tax returns as single filers before they can complete their state tax returns.
States currently requiring same-sex couples to continue to file singly are: Alabama, Arizona, Arkansas, Georgia, Idaho, Indiana, Kansas, Kentucky, Louisiana, Michigan, Mississippi, Montana, Nebraska, North Carolina, North Dakota, Ohio, Oklahoma, Pennsylvania, South Carolina, Tennessee, Virginia, West Virginia, and Wisconsin.
And, of course, if you live in Alaska, Florida, Nevada, South Dakota, Texas, Washington, Wyoming, the question is moot: There's no income tax at all.
-
Ten Cheapest Places to Live in TexasProperty Tax Looking for a cheap place to live in Texas? Look no further. These counties have the lowest property tax bills in the Lone Star State.
-
AI Is Missing the Wisdom of Older Adults: What It Means for YouAI will increasingly affect your healthcare and finances, but young workers are primarily designing the systems and getting most of the jobs.
-
Homeschoolers: 529 Plan Savings Could Soon Work for YouSavings Accounts A new House GOP bill could change how you save for your child's homeschool education. Find out how.
-
Five ‘Big Beautiful Bill’ Tax Changes to Watch in the SenateTax Policy The House passed its version of Trump’s "One Big, Beautiful Bill." Here’s what to look for as Senate Republicans take up the mega legislation.
-
New GOP Car Loan Tax Deduction: Which Vehicles and Buyers QualifyTax Breaks To fulfill Trump's campaign promise, House GOP lawmakers want to offer a tax deduction for car loan interest. How would it work?
-
Big GOP Tax Bill Could Change Your Estate Planning for 2025Tax Law The GOP might extend and increase the higher estate and gift tax exemption and AMT thresholds. What might this mean for your estate plan?
-
Ten Cheapest Places To Live in New YorkProperty Tax If you’re planning a move in New York, here are the counties with the lowest property tax bills in the Empire State.
-
‘My Etsy Shop is Dead’: Vendors Cry for Help Amid Trump’s TariffsTariffs Small businesses are struggling to thrive as they absorb the Trump administration’s new wave of tariffs.
-
Three Things Star Wars Fans Taught Me About TaxTax Tips May the force be with you and your taxes this Star Wars Day 2025.
-
Retirees: Don’t Miss These Valuable State Tax Breaks in 2025Retirement Planning Selecting the right state for retirement can significantly impact your financial well-being.
