Wisconsin State Tax Guidance for Same-Sex Married Couples

Wisconsin has released guidance for same-sex married couples who need to file a Wisconsin tax return.

Wisconsin doesn’t recognize same-sex marriages. I’ve speculated (here and here) about how state taxes will work for couples in same-sex marriages who live in a non-recognition state. I believe Wisconsin’s guidance gives us a window into how most such states will operate.

According to the guidance from the Wisconsin Department of Revenue, couples in same-sex marriages WILL NOT be allowed to file Wisconsin taxes as a married couple. They’ll have to file as single or head of household instead.

Since many numbers on the Wisconsin tax return pull from the federal tax return (and couples in same-sex marriages can file as married for federal taxes), same-sex couples filing Wisconsin tax returns will need to fill out a new form called “Schedule S” to allocate income between spouses.

The guidance didn’t indicate whether any recalculations would need to be made on Schedule S to account for married vs. unmarried tax law. We’ll know more when the Schedule S is released, which should be by the end of the month.

My guess is that we’ll see similar guidance come from other non-recognition states: that couples in same-sex marriages cannot file state taxes as married in those states.

Click here to read the full guidance from the Wisconsin Department of Revenue.

Hat tip to CCH for their Tweet/press release alerting me to this story.