State Income Tax Filing Requirements

  

 

State

Same-Sex Marriage Legal in State 

Individual Income Tax Filing Process 

Administrative Guidance 

Alabama

No 

Single; Pro Forma  

Ala. Dept. of Rev., Tax Guidance: Alabama Income Tax Filing Status for Same‐Sex Couples (2013)  

Alaska

Yes

n/a

No individual income tax.  

Arizona

Yes

Joint

No formal guidance issued.

Arkansas

No *pending judicial review*

Single

No formal guidance issued.    

California

Yes 

Joint 

Cal. Franch. Tax Bd., Same-Sex Married Couples (2013)

Cal. Franch. Tax Bd., Claiming Income, exemptions, and deductions   

Colorado

Yes

Joint 

Colo. Dept. of Rev., Income Tax Filing Status for Same-Sex Couples (Nov. 29, 2013)

Emergency Regulation 39-22-104.1.7

S.B. 19 (Feb. 27, 2014)

Connecticut

Yes 

Joint 

Attorney General's Opinion (Oct. 28, 2008)

Delaware

Yes 

Joint 

FAQS: Civil Union Tax Rules in Delaware (Mar. 27, 2013)

District of Columbia

Yes 

Joint 

OTR Tax Notice 2010-01 (Jan. 12, 2010)   

Act 18-246, "Income Tax Joint Filing Clarification Act of 2009" (Dec. 17, 2009)  

Florida

No *pending judicial review*

n/a

No individual income tax.  

Georgia

No 

Single; Pro Forma 

Ga. Dept. of Rev., Informational Bulletin IT-2013-10-25 (Oct. 25, 2013)   

Hawaii

Yes 

Joint 

 Haw. Dept. of Taxn., Announcement No. 2013-26 (Dec. 23, 2013)

 Marriage in Hawaii – FAQ  (Nov. 26, 2013)

S.B. 1 (Nov. 13, 2014)

Haw. Dept. of Taxn., Attorney General Opinion No. 13-1 (Oct. 14, 2013)  

Idaho

Yes

Joint

No formal guidance issued.

Illinois

Yes

Joint 

 Ill. Dept. of Rev., News Release (Feb. 28, 2014)

 Ill. Dept. of Rev., Informational Bulletin FY 2013-09 (Jan. 2013)

 

Indiana

Yes

Joint

Ind. Dept. of Rev., Choosing the Correct Tax Form to File  

Iowa

Yes 

Joint 

Iowa Dept. of Rev., Iowa Tax Treatment of Same-Sex Marriages    

Kansas

 No

Single, Pro Forma, with additional schedule 

Kan. Dept. of Rev., Notice 13-18 (Oct. 4, 2013)

Kansas Allocation of Income Worksheet  

Kentucky

No *pending judicial review*

Single; Pro Forma 

Ky. Rev. Cab., Tax Alert, Same-Sex Married Couples Filing Guidance (Nov. 2013)  

Louisiana

No

Single; Pro Forma 

La. Dept. Rev., Revenue Information Bulletin No. 13- 024 (Sept. 13, 2013)   

Maine

Yes 

Joint 

Me. Rev. Svcs., Tax Alert, Maine Income Tax Issues Related to Same-Sex Marriages (Jan. 2013)  

Maryland

Yes 

Joint 

Md. Comp. of the Treas., Tax Alert 13-10 (2013)    

Massachusetts

Yes 

Joint 

Mass. Dept. of Rev., TIR 04-17 (July 7, 2004)  

Michigan

No *pending judicial review*

Single; Pro Forma 

Mich. Dept. of Treas., Notice to Taxpayers (2013)   

Minnesota

Yes 

Joint 

Minn. Dept. of Rev., News Release (Sept. 3, 2013)    

Minn. Dept. of Rev., Minnesota Tax Information for Same-Sex Married Couples (Sept. 5, 2013)   

Mississippi

No

Single

Miss. Dept. of Rev., Individual Income Tax FAQs   

Missouri

No

Joint 

Mo. Dept. of Rev., Executive Order 13-14 (Nov. 14, 2013)   

Montana

No

Single; Pro Forma 

Memorandum, Discussion of Same-Sex Marriage (Oct. 1, 2013)   

Nebraska

No

Single; Pro Forma 

Neb. Dept. of Rev., Rev. Rul. 22-13-1 (Oct. 24, 2013)  

Nevada

Yes

n/a

No individual income tax.  

New Hampshire

Yes 

Joint 

N.H. Dept. of Rev. Admin., TIR 2010-010 (Nov. 15,  2010)    

N.H. Dept. of Rev. Admin., TIR 2008-001 (Mar. 4, 2008)  

New Jersey

Yes 

Joint 

N.J. Div. of Taxn., NJ Income Tax - Filing Status (Dec. 26, 2012)    

New Mexico

Yes

Joint

No formal guidance issued.  

New York

Yes 

Joint 

N.Y. Dept. of Taxn. and Fin., TSB-M-13(5)I, (10)M (Sept. 13, 2013)     

North Carolina

Yes

Joint

No formal guidance issued.

North Dakota

No

Single; Pro Forma, with additional schedule 

North Dakota Schedule ND-1S (2013)  

Ohio

No

Single; Pro Forma, with additional schedule 

Ohio Dept. of Taxn., Tax Information Release IT 2013-01 (Dec. 19, 2013) 

Ohio Dept. of Taxn., Employer Withholding Information Release EW 2013-01 (Nov. 14, 2013)  

Oklahoma

Yes  

Joint

No formal guidance issued.

Oregon

Yes

Joint 

Or. Dept. of Rev., Oregon Tax Information for Same-Sex Married Couples  

Pennsylvania

Yes

Joint

No formal guidance issued.

Rhode Island

Yes

Joint 

R.I. Div. of Taxn., Advisory 2013-20 (Sept. 6, 2013)    

R.I. Div. of Taxn., Same-sex marriage and taxes: Frequently Asked Questions (Sept. 6, 2013)    

South Carolina

No

Single; Pro Forma

S.C. Dept. of Rev., Revenue Ruling No. 14-1

S.C. Dept. of Rev., Information Letter 14-2

S.C. Dept. of Rev., Same-Sex Marriage Filing FAQs for Income Tax (Feb. 24, 2014)

 

South Dakota

No

n/a

No individual income tax.  

Tennessee

No

Single

No formal guidance issued.  

Texas

No *pending judicial review*

n/a

No individual income tax.    

Utah

Yes

Joint

Utah Tax Comn., Tax Notice (Jan. 15, 2014)

Utah Tax Comn., Filing Status (Jan. 16, 2014)

Vermont

Yes 

Joint 

Vt. Dept. of Taxes, News Release (July 25, 2013)     

Virginia

Yes

Joint

Va. Dept. of Taxn., Tax Bulletin 14-7 (Oct. 7, 2014)    

Washington

Yes 

n/a 

No individual income tax.  

Estate Tax: Wash. Dept. of Rev., Advisory 3179.2013 (Aug. 15, 2013)     

West Virginia

No *pending judicial review*

No response.

No formal guidance issued.   

Wisconsin

Yes

Joint

Wis. Dept. of Rev., Same-Sex Couples Common Questions (Oct. 13, 2014)

Wyoming

Yes

n/a

No individual income tax.