Same-Sex Married Couples See New State-Law Tax Complexity
This article is for subscribers only.
Kat Morgan will check a “married” box on her federal tax return next year for the first time since her 2009 wedding, now that the Internal Revenue Service will recognize same-sex marriages no matter where couples live.
Her South Carolina income tax return will be another matter, because of the state’s constitutional prohibition against treating her marriage as legal. She and her wife, Daena Petersen, will probably need to create dummy federal tax returns used only to fill out separate state tax forms, on which they will each declare themselves single.