State Tax Snapshot: Colorado, Idaho, and D.C. Issue Guidance on Same-Sex Filing Rules


U.S. Attorney General Eric Holder announced Feb. 8th at a Human Rights Campaign gala that the Justice Department would be taking additional steps to ensure that same-sex couples will be treated the same as heterosexual couples when filing for bankruptcy, testifying in court, or visiting family in prison.

As the federal government expands its protections for same-sex couples, the states are focusing on solidifying their tax filing policies, which in many cases were produced rapidly and in preliminary forms following the release of Rev. Rul. 2013-17 on Aug. 29, 2013.

Since this blog’s most recent same-sex marriage filing update , several jurisdictions have made notable changes through legislation and regulations.

Colorado S.B. 14-019 , which has been passed by the Senate and awaits House approval, codifies the state’s initial policy statement that married same-sex taxpayers use the same filing status for state income tax as was used for federal income tax.

Idaho has officially adopted Regs. 35.01.01.011 and 35.01.01.805 , which states that only heterosexual married couples may file joint state tax returns. The Idaho legislature has also passed H.B. 375 which will prevent legally married same-sex spouses from being able to use the same calculations for their federal and state tax returns. The bill is awaiting the governor's signature.

The District of Columbia has released the Marriage Equality Estate Tax Clarification Act of 2013 , which requires changes to all estate tax forms and materials to ensure that same-sex couples are eligible for estate tax deductions and exclusions.

This chart from the BBNA Same-Sex Marriage Research Page provides a comprehensive look at the states which have released administrative guidance thus far.

Continue the discussion on Bloomberg BNA State Tax LinkedIn :  How will state income tax filing requirements for same-sex couples look five years from now?

   

By Melissa Fernley

Follow me on Twitter at @mafernley

   

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