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1 Joseph Henchman & Chris Stephens, States Provide Income Tax Filing Guidance to Same-Sex Couples 1 (2014)

handle is hein.taxfoundation/taxfaabc0001 and id is 1 raw text is: AOUNDATION:States Provide Income Tax Filing Guidance to Same-Sex Couples Jan. 2014 By Joseph Henchman No. 213 Vice President, Legal & State Projects & Chris Stephens Law Clerk Executive Summary Gay and lesbian couples holding a valid marriage certificate from a state that recognizes same-sex marriage will be able to file a joint federal tax return for tax year 2013. Just under half the states-22-do not recognize same-sex marriage while requiring taxpayers to reference their federal return when filing state income tax. Revenue officials in these states must therefore provide guidance for taxpayers. Key Findings 5 states have adopted the Wisconsin approach, instructing same-sex taxpayers to allocate income to two single returns using a state-provided schedule (Arizona, Kansas, North Dakota, Ohio, and Wisconsin). 12 states have adopted the Louisiana approach, instructing same-sex taxpayers to complete pro forma federal single tax returns and use that information for the state returns (Georgia, Idaho, Indiana, Kentucky, Louisiana, Michigan, Nebraska, North Carolina, Oklahoma, South Carolina, Virginia, and West Virginia). These dummy federal tax returns are not filed with federal authorities but used only for calculating state tax liability. (Utah also issued guidance using this approach prior to the December 2013 court decision permitting same-sex marriage in the state.) 1 state (Alabama) instructs same-sex taxpayers to apportion income according to a ratio. 3 states will allow same-sex taxpayers to file jointly (Colorado, Missouri, and Oregon). Montana will advise same-sex taxpayers not to file jointly but concedes that it has no way of verifying that information.