New Nebraska Guidance on Same-Sex Marriage and Taxes

Image courtesy of user Nemo on
Image courtesy of user Nemo on

Nebraska recently released new guidance for how couples in same-sex marriage will file Nebraska tax returns. The guidance comes after the June 26th U.S. Supreme Court ruling that same-sex marriage is legal in all 50 states. (Nebraska previously had a constitutional ban on same-sex marriage.)

The short version of the guidance is:

  • For 2015 tax returns, a couple in a same-sex marriage will file their Nebraska tax returns as married
  • For 2014 tax returns that are on extension and haven’t yet been filed, a couple in a same-sex marriage must file that tax return as married
  • Couples may choose, but are not required, to amend previously filed tax returns if it would benefit them. Prior years that are still open for amending are: 2014, 2013, 2012 and 2011 if the 2011 tax return was filed on extension (the amendment for 2011 must be filed within 3 years of the date of original filing).