Same-sex Couples’ Tax Filing in 2014

Last updated on December 31, 2013

After the Supreme Court struck down the Defense of Marriage Act (DOMA), same-sex married couples became eligible to file taxes jointly. As a result, same-sex couples preparing their taxes in the upcoming tax season, will have to brave all the challenges that come along with it.

Many U.S. states, including California, Delaware, Hawaii, Illinois, Iowa, Massachusetts, New Jersey, New Mexico, New York, Rhode Island, and Washington D.C. recognize same-sex marriage. Same-sex couples that got married in any of the 18 states that recognize same-sex marriage can file federal taxes jointly as a married couple whether they live in any of those states or not.

Same-sex couples can now save tax by filing jointly. They will also be able to claim tax benefits that are only available to married couples filing jointly. However, same-sex couples also need to find some clarity in the confusion over filing in 2014. In states that do not recognize same-sex marriage, each spouse is required to file a dummy tax return, a “pro forma,” with “single” filing status to determine their state tax liability. Even those that are filing “real” taxes may need to file the dummy one.

Tax season in 2014 will begin on 31^st January. Due to the large amount of paperwork involved in filing multiple tax returns, many same-sex couples are considering hiring a tax preparer. It is hoped that after 2014, which is the first year in which married same-sex couples will be filing taxes jointly, it will become simpler to prepare and file taxes for same-sex couples.