Tax filings by same-sex couples

After the US Supreme Court's decision in Windsor in 2013, tax filing for most same-sex married couples got easier because they were then allowed to file as married at the federal level.  However, that might not have been the case at the state level if the state did not recognize same-sex marriage.  But, states are changing and a few states, including Virginia and Wisconsin now require all married couples to file as married filing joint or married filing separately. 

So, how you filed your state return for 2013 might not be the same for 2014.  Same-sex couples should check to see if state law has changed to allow for (require) filing as married. 

For more, see

• “Changing Legal Status Provides Extra Tax Challenges for Same-Sex Couples,” by Molly McCluskey, US News & World Report, 3/6/15.
• 9/16/14 post
• State income tax filing post-Windsor, AICPA Tax Insider, 2/13/14