US Tax Effect of Same-Sex Marriage

IR-2013-72, Aug. 29, 2013

WASHINGTON — The U.S. Department of the Treasury and the Internal Revenue Service (IRS) ruled on Aug 29, 2013 that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes. The ruling applies regardless of whether the couple lives in a jurisdiction that recognizes same-sex marriage or a jurisdiction that does not recognize same-sex marriage.

Source: IRS.gov

However, each state will not necessary follow these federal guidelines.  For example, the Georgia Department of Revenue issued guidance, Informational Bulletin IT-2013-10-25, instructing same-sex couples to continue filing state income tax returns as if they were single.

If the person is in a same-sex marriage and a married filing jointly or married filing separately status was used on a Federal return, the person must:

  • For Georgia purposes, recompute Federal Adjusted Gross Income and itemized deductions (if applicable) as if the person had filed a single Federal return.
  • On Georgia Form 500 use single filing status or, if qualified, head of household filing status.
  • Use the single/head of household exemption amount and the single/head of household standard deduction (if applicable).
  • Use single tax rates, or if qualified, head of household tax rates.

This applies to all taxable years. Although amended returns may be filed for Federal tax purposes to change the filing status to married filing jointly or married filing separately, no amended returns may be filed for Georgia to change the filing status.

Source:  GADOR.gov