Texas readers may be interested to know that not every state will follow the new Internal Revenue Service rule that allows legally married same-sex couples to file joint federal income tax returns. A number of states with constitutional amendments prohibiting same-sex couples from getting married are now taking the position that legally married couples who now reside in those states will have to file their state tax returns as individuals.
Kansas is one of the states that made this ruling. A spokeswoman for the Kansas Revenue Department says the state’s constitutional amendment banning same-sex marriage supersedes federal law. She did add that her department is making efforts to assist same-sex couples with guidelines regarding how to use federally adjusted gross incomes on state return forms.
The executive director of Equality Kansas that the revenue department’s ruling may be a violation of a state law that allows married couples to use the numbers from their federal returns to determine their tax liability on their state returns. He also believes that Kansas will be sued over this issue. North Dakota is another state that has announced a similar policy.
The changes that occurred when the U.S. Supreme Court overturned the Defense of Marriage Act are extensive and ongoing. There is now conflict between federal and state law on taxes as well as on other issues. Spouses in a same-sex marriage may wish to speak with an attorney who has experience in family law matters. The attorney may be to provide advice regarding such issues as tax status as well as on domestic matters including child custody and property division.
Source: Huffington Post, “Some States Asking Same-Sex Married Couples To File As Singles“, John Celock, October 09, 2013