New York Issues Tax Guidance to Same-Sex Married Couples

The New York Department of Revenue has issued guidance for same-sex married couples on how to file state tax returns now that same-sex marriage is legal in the state.  The Department says taxpayers in same-sex marriages must file as married on their New York state income tax returns.  From the Department’s news release:

Same-sex married couples must file using a married filing status for tax year 2011 and after

  • You must file your New York personal income tax return(s) using a married filing status even though your marital status isn’t recognized for federal purposes. Because the law only applies starting for tax year 2011, you can’t amend a prior year return or file a 2010 return that is on extension using a married filing status.
  • To complete your New York return you must recompute your federal income tax return (including all credit forms, schedules, and other attachments) using a married filing status, applying all the federal rules for married taxpayers. Don’t submit this federal as if married return to the IRS. Use it only to complete your New York return and keep it with your tax documents.
  • If you make estimated tax payments you should recompute your estimate based on a married filing status.

You can click here to find more info from the New York Department of Revenue.

Also, Professor Pat Cain has more thoughts about New York tax issues from an estate tax perspective.

Further Dinesen Tax Times coverage, from an Iowa perspective, can be found here.