Lindemeyer CPA has new updates on DOMA that may affect how you file your 2013 Kentucky taxes.
- Same-sex couples who are legally married under the laws of their state must file their 2013 federal income tax return using MFJ or MFS filing statuses even if they currently live in a state that does not recognize same-sex marriage.
- For example if a same-sex couple was legally married in California (which recognizes same-sex marriage) and that couple now resides in Kentucky they file a joint federal return.
- However they do NOT file a joint return in Kentucky because Kentucky does not recognize same-sex marriage.
- Individuals who were in same-sex marriages and filed their original return before September 16 2013 may but are not required to file an amended federal return choosing to be treated as married for prior years still open under the statute of limitations.
- For tax years 2012 and all prior years same-sex spouses who file an original federal tax return on or after September 16 2013 must file using MFJ or MFS filing status.
- This ruling applies to gift and estate taxes as well.
- The ruling for same-sex marriages does NOT apply to domestic partnerships civil unions or similar formal relationships recognized under state law.
The states that recognize same-sex marriage are:
- California (June 17 2008)
- Connecticut (April 16 2009)
- Delaware (July 1 2013)
- Iowa (April 27 2009)
- Maine (November 6 2012)
- Maryland (January 1 2013)
- Massachusetts (May 17 2004)
- Minnesota (August 1 2013)
- New Hampshire ((January 1 2010)
- New York (July 24 2011)
- Rhode Island (August 1 2013)
- Vermont (September 1 2009
- Washington (December 6 2012)
- District of Columbia (March 3 201
Please contact Lindemeyer CPA if you have questions about how this might affect your filing status.