Same-sex couple marriages performed in California on June 16, 2008 and before November 5, 2008 will be treated as valid marriages for California purposes. Same-sex married couples (SSMCs) have the same state tax benefits and requirements as any married California taxpayer. Married couples must file their California income tax returns using either the married/RDP filing jointly or married/RDP filing separately filing status. However, federal laws do not permit SSMCs to file federal tax returns as married filing jointly or married filing separately.
Proposition 8 was approved by the voters on November 4, 2008, and it amended the California Constitution to provide that “only marriage between a man and a woman is valid or recognized in California.” On May 26, 2009, the California Supreme Court ruled that the Proposition 8 constitutional amendment is valid. The court also held that same-sex couple marriages performed in California after 5:00 p.m. on June 16, 2008 and before November 5, 2008 are valid marriages for California purposes. (Updated 01/01/10)
For more information, see our publication Tax Information for Same-Sex Married Couples (FTB Pub 776).
Frequently asked questions about. . .
- Understanding how California tax laws generally apply to same-sex married couples (SSMCs)
- Updating Form DE-4, Employees Withholding Allowance Certificate
- Selecting the right filing status and understanding the related issues
- Claiming income, exemptions, and deductions
- Determining tax obligations
- Addressing joint tax penalties
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