When the Supreme Court struck down the Defense of Marriage Act (DOMA) provision defining “marriage” only as a legal union between one man and woman last year, it directly affected the way married same-sex couples could file their federal income tax.
It’s important for you to make sure you know your specific options before filing 2013 tax returns, and a lot of it depends on where you live.
If you were legally married before January 1, 2014, in a state that recognizes same-sex marriage, but you live in a state that doesn’t, you might have to file up to three tax returns.
For example, Virginia residents who were married in Washington, D.C., Maryland or Delaware would file their federal tax returns as “married, filing jointly.” But their filing status in Virginia—which does not recognize same-sex marriage—would be “single.” So as a couple, you would file one federal and then two separate state returns.
You also may amend your past three years of federal tax returns if you were legally married in those years.
If you are unsure about how to file your 2013 taxes, make sure you take the time to do your research and ask questions. Filing taxes can be complicated, but making sure you do them right the first time is worth it.
Jason Osser CPA, MBA is a Virginia-based certified public accountant, specializing in tax preparation, small business accounting, and estate & trust administration.
