State Tax Filing Options for Same-Sex Couples
1 183 P.3d 384 (Cal. 2008).
2 207 P.3d 48 (Cal. 2009).
3 704 F. Supp.2d 921 (N.D. Cal. 2010), aff'd sub nom.Perry v. Brown, 671 F.3d 1052 (9th Cir. 2012), cert. granted sub nom.Hollingsworth v. Perry, no. 12-144 (2012).
4 People who entered into same-sex marriages in other jurisdictions on or after Nov. 5, 2008, are entitled to receive same benefits as spouses with the sole exception of the designation of “marriage.”
5 Does not expressly prohibit, but treated as invalid because a valid marriage is only between one man and one woman.
6 Marriage is defined as the legal union of two persons. As of Oct. 1, 2010, all civil unions converted to marriages by operation of law.
7 The legislature shall have the power to reserve marriage to opposite-sex couples.
8 Does not expressly prohibit, but treated as invalid because a marriage contract shall be only between a man and a woman.
9 Does not expressly prohibit, but treated as invalid because a marriage is a personal relation arising out of a civil contract between a man and a woman.
10 Treats as civil unions same-sex unions from other jurisdictions.
11 Although the statute treats same-sex marriage as invalid, the Supreme Court of Iowa in Varnum v. Brien,763 N.W.2d 862 (Iowa 2009) ruled the statutory ban violated the equal protection of Iowa's constitution.
12Id.
13 Does not expressly prohibit, but treats as invalid because a marriage is a civil contract between two parties of the opposite sex.
14 An Act to End Discrimination in Civil Marriage and Affirm Religious Freedom, providing that marriage is a legally recognized union between two people, was signed by the governor on May 6, 2009. By referendum, 51.5 percent of Maine voters voted in favor of the law, effective Dec. 29, 2012.
15Id.
16 The Civil Marriage Protection Act, providing that a marriage is between two individuals, was signed by the governor on March 1, 2012. By referendum, 52.4 percent of Maryland voters voted in favor of the law, effective Jan. 1, 2013.
17 In May, 2012, the Court of Appeals of Maryland ruled same-sex marriages from other states must be recognized as valid in Port v. Cowan, 44 A.3d 970 (Md. 2012).
18 Maryland has not changed its tax laws to correspond to the recently enacted law.
19 In the 2003 case Goodridge v. Massachusetts Dept. of Public Health, 798 N.E.2d 941 (Mass. 2003) held it was unconstitutional to allow only opposite-sex couples to marry.
20Hunter v. Rose, 463 Mass. 488 (Mass. 2012); Elia-Warnken v. Elia, 463 Mass. 29 (Mass. 2012).
21 Although the statute states that marriage is a contract between consenting parties, the constitutional ban invalidates same-sex marriage.
22 Although the state recognizes valid marriages from other jurisdictions, the constitutional ban invalidates same-sex marriage.
23 Recognizes as a domestic partnership any legal union between persons from other jurisdictions.
24 Allows same-sex marriage. Statutes relating to domestic unions were repealed.
25 Civil unions were legalized in December 2006, effective Feb. 19, 2007.
26 Marriage is defined as a valid contract for consenting parties. However, in 2004, 66 marriage licenses issued to same-sex couples were later invalidated that same day by the New Mexico Atty. Gen. Patricia Madrid.
27 New Mexico's statute recognizes valid marriages from other jurisdictions. In 2011, Atty. Gen. Gary King stated, “While we cannot predict how a New Mexico court would rule on this issue, after review of the law in this area, it is our opinion that a same-sex marriage that is valid under the law of the country or state where it was consummated would likewise be found valid in New Mexico.” http://www.scribd.com/doc/46294643/4-Jan-11-Rep-Al-Park-Opinion-11-01-1.
28 Prohibited, however, a number of cities and counties allow domestic partnerships.
29 Prohibited, however, some cities allow domestic partnerships.
30 Does not expressly prohibit, but treated as invalid because an unmarried person is capable of contracting and consenting to marriage with a person of the opposite sex.
31 Does not expressly prohibit, but treated as invalid because a marriage is a civil contract between a male and a female.
32 Executive Order 12-02 stated Rhode Island would recognize same-sex marriages, civil unions, or registered domestic partnerships valid in other jurisdictions.
33 Although the state recognizes valid marriages from other jurisdictions, the constitutional ban invalidates same-sex marriage.
34 Does not expressly prohibit, but treated as invalid because a marriage is a personal relationship between a man and a woman arising out of a civil contract.
35 Treats valid same-sex legal unions from other jurisdictions as domestic partnerships.
36 Does not expressly prohibit, but treated as invalid because solemnization is a formal act by which a man and a woman contract to marriage and assume the status of husband and wife.
37 Does not expressly prohibit, but treated as invalid because marriage is a legal relationship between two equal persons, a husband and wife.
38 Unclear because recognizes valid marriages from other jurisdictions.