State Update:  Taxation on Same-Sex Spouses

In the wake of Revenue Ruling 2013-17 issued by the Internal Revenue Service (IRS), a number of states have released guidance regarding state income taxation issues in relation to same-sex spouses.

A same-sex couple may be considered married for federal tax purposes but single for state tax purposes. The IRS takes the position that same-sex couples who are legally married under any law (domestic or foreign) that recognizes same-sex marriage are considered married for federal tax purposes, regardless of whether the couple resides in a state recognizing same-sex marriage. However, states are free to determine the state taxation status of same-sex couples.

Below is a summary of the latest information available including those states that have issued specific guidance concerning same-sex marriage and state taxation. This information is current as of January 14, 2014.