Now joint tax returns can be filed at all levels, unless, of course, the couples find they get a better tax result by submitting their taxes as married filing separately. The bottom line is that there is tax-filing conformity for all married taxpayers nationwide, regardless of sexual preference.
State of celebration
Gay and lesbian couples received good federal tax news shortly after the Supreme Court's June 26, 2013, decision that invalidated the part of the Defense of Marriage Act, or DOMA, that defined marriage as between one man and one woman. Following that ruling, the IRS announced that it would implement a "state of celebration" standard when it comes to federal return filing.
State of celebration refers to the jurisdiction in which the couple was married, meaning the same-sex pair can file their federal taxes as married even if they live in a state that does not recognize their marriage.
"Traditionally, the IRS has not used state of celebration, but the state of domicile for its rulings," says Kyle D. Young, CFP professional and Accredited Domestic Partnership Advisor at the Schmitt-Young Investment Group of Wells Fargo Advisors in Short Hills, New Jersey. "It is a huge win for married couples."
State and federal tax return conformity, 2015 tax year filing
|Alaska, Florida, Nevada, South Dakota, Texas, Washington, Wyoming|
|New Hampshire, Tennessee|
|Illinois, Indiana, Michigan, Utah|
|North Dakota, Vermont|
|Minnesota, South Carolina|
|Arizona, California, Connecticut, Delaware, Georgia, Hawaii, Idaho, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Missouri, Montana, Nebraska, New Mexico, New York, North Carolina, Ohio, Oklahoma, Oregon, Rhode Island, Virginia, West Virginia, Wisconsin|
|Massachusetts, District of Columbia|
|Alabama, Arkansas, Mississippi, New Jersey, Pennsylvania|
Source: Tax Foundation