Same Filing Status for all Legal Same-Sex Marriages
In Revenue Ruling 2013-17, the United States Department of the Treasury and Internal Revenue Service (IRS) ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes. The ruling applies regardless of whether the couple lives in a jurisdiction that recognizes same-sex marriage or a jurisdiction that does not recognize same-sex marriage.
This ruling aligns the federal and California filing status for same-sex married couples, and eliminates the need for same-sex couples to create a pro-forma federal income tax return prior to preparing their California joint income tax return.
However, the ruling does not apply to California registered domestic partnerships. These couples must still claim married filing jointly or married filing separately filing status for California income tax purposes, but may not do so for federal income tax purposes. Consequently, the need to create a pro-forma federal income tax return prior to preparing their California income tax return remains.For federal tax purposes, individuals who were in same-sex marriages may, but are not required to, file original or amended returns choosing to be treated as married for federal tax purposes for one or more prior tax years still open under the statute