The Bloomberg BNA Tax Management Weekly State Tax Report filters through current state developments and analyzes those critical to multistate tax planning.
For same-sex married couples, split returns will be the norm for those legally married in one of 13 states, the District of Columbia or a foreign country that now live in a state that doesn't recognize their marriage. Notwithstanding an IRS decision last month to recognize all same-sex marriages, residents of such states will have to use different rules for their state and federal tax returns, adding complexity and cost. State laws requiring the same federal and state filing status and that are now at odds with state constitutions also add to the complexity for both taxpayer and state alike.
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