TAX-AIDE

Same Sex Marriage Filing Rules

● Banned by CO constitution in 2006, but same sex marriage effectively legalized 10/6/2014 when US Supreme Court declined to review 7 cases

● 19 other States allow same sex marriage

● Limited recognition in CO of same sex unions since 2009, civil unions since 2013 (Reg Domestic Partners = IRS terminology)

● All CO TPs must file using same filing status on State as on Federal (CO DOR Emergency Reg 11/29/2013, TY 2013 CO-104 Instructions)

NTTC – PowerPoint Guidelines

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TAX-AIDE

Same Sex Marriage -cont'd

● Federal Law governs (IR-2013-72)

Same sex couples married under state law married for Federal purposes

CO Registered Domestic Partners not married but if TPs legally married in another state can file as married (eg MFJ)

Cannot file MFJ, MFS, or HOH if only dependent is Reg Domestic Partner

NTTC – PowerPoint Guidelines

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TAX-AIDE

Same Sex Marriage (cont'd)

Clarify marital status during interview (see new Part II, Q1 of F13614-C in P4012, Marriage Recognized? Yes, No, Unsure)

If unsure, ask about date of marriage license. If CO, must be post Oct 6.

If amended returns for prior years (3 max) rqsted, see “Prior Year Amended Returns for Same Sex- Couples” (Tax Training/Training Plans)

NTTC – PowerPoint Guidelines

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