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Post details: California --Personal Income Tax: Taxation of Same-Sex Married Couples Addressed
08/04/08
California --Personal Income Tax: Taxation of Same-Sex Married Couples Addressed
CCH (cch.taxgroup.com) reports:
The California Franchise Tax Board (FT
has unveiled a new Web page to address the many personal income tax issues that impact same-sex married couples (SSMCs) in light of the California Supreme Court's decision in In re Marriage Cases , 43 Cal. 4th 757 (2008), in which the Court ruled that same-sex couples are allowed to be legally married in California. The FTB explains that SSMCs are spouses under California tax law and are therefore required to file joint returns or file married filing separately. The FTB explains that a SSMC spouse can file as head of household if he or she otherwise meets the requirements for filing as head of household. Community property laws apply for state tax purposes. Also addressed are the specific deductions and exemptions that will differ on the federal and California tax returns. Finally, the FTB explains that SSMCs are eligible for innocent spouse relief.
The information can be found by searching for "SSMC" on the FTB's Web site at: http://www.ftb.ca.gov.
Same-Sex Married Couples , California Franchise Tax Board, July 31, 2008.
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