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Same-Sex Marriage in Georgia

Same-Sex Marriage in Georgia

Georgia Same-Sex Couples – How to File State Income Tax Returns

The IRS issued Revenue Rulings in response to the US Supreme Court decision to strike down portions of the Defense of Marriage Act.  The ruling states that same-sex marriages validly entered into in a state that authorizes same-sex marriages (even if the couple currently resides in a state that does not recognize same-sex marriages) must file either a federal income tax return as “married filing joint” or “married filing separate”. This means that a married same-sex couple that resides in Georgia that was married in one of the fourteen states that accept same-sex marriages can no longer file as a non-married taxpayer.

Since Article I Paragraph V of the Georgia Constitution prohibits same-sex marriages, the Georgia Department of Revenue released Georgia Informational bulletin No. IT 2013-10-25.   Same-sex married couples must file their Georgia income tax return as non-married filers.  This will require taxpayers to recompute their federal adjusted gross income and itemized deductions as if they were filing a federal tax return with a single or head of household filing status.

So, the married same-sex couples residing in Georgia must file their federal tax return as married.  Then they will need to recalculate their adjusted gross income as if they are were filing as single in order to file in Georgia as if they were single or head of household to satisfy the Georgia filing requirement.


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