Same-sex married couples who need to file a Colorado tax return can file those returns as married. You can find further guidance from the Colorado Department of Revenue here.
The short version of the guidance is:
- Same-sex married couples are required to file federal taxes as married, and
- Colorado tax law requires taxpayers to use the same filing status on the Colorado return as they used on the federal return, but
- Colorado has a constitutional amendment prohibiting the recognition of same-sex marriage. However….
- For tax purposes, couples in same-sex marriages who need to file a Colorado tax return can file that Colorado return as married.