California Advises on Tax Treatment for Same-Sex Married Couples

On May 15, 2008, the California Supreme Court ruled that same-sex couples could marry beginning at 5 p.m. on Monday, June 16, 2008. Now, same-sex married couples (SSMCs) have the same state tax benefits and requirements as any married California taxpayer. However, federal laws do not permit SSMCs to file federal tax returns as married filing jointly or married filing separately. On June 20, 2008, the California Franchise Tax Board (FTB) issued Notice 2008-5 to advise same-sex married couples of their California income tax treatment and return filing obligations resulting from the In re Marriage Cases decision. (California Franchise Tax Board (FTB), Notice 2008-5.)

Reprinted with permission. © CCH

California Advises on Tax Treatment for Same Sex Married Couples On May 15, 2008, the California Supreme Court ruled that same sex couples could marry beginning at 5 p.m. on Monday, June 16, 2008. Now, same sex married couples (SSMCs)