NYS Reminder on Special Marriage Rules

Submitted by rkoreto on Wed, 02/15/2012 - 11:10

The New York State Department of Taxation and Finance has posted a notice on its website explaining that the state has a different definition of marriage from the federal government and advising taxpayers to be aware of those implications when filing returns.

 
As the department notes, the state's Marriage Equality Act, which took effect on July 24, 2011, provides that "all marriages, whether between same-sex couples or different-sex couples, will be treated equally under the laws of New York.  The Act amends New York law to recognize all legally performed marriages between same-sex and different-sex couples, whether or not the marriage took place in New York."
 
The online notice is a reference page for same-sex couples and the tax professionals who serve them. The essential point, as explained in a technical memorandum, is that same-sex spouses may have to use a different filing status on their state and federal returns, as the federal government does not recognize same-sex marriages.
 
The notice also has tax resources for same-sex couples in the following areas:
 

 

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