Friday, January 31, 2014

Utah Tax Commission Issues Tax Filing Guidance For Same-Sex Couples For 2013

On January 15, 2014, the Utah State Tax Commission issued a tax notice, "Individual Income Tax Returns For Same-Sex Couples For Tax Year 2013", which includes this statement:

"Same-sex couples who are eligible to file a joint federal income tax return and who elect 
to file jointly, may also file a joint 2013 Utah Individual Income Tax return as provided in Utah 
Code § 59-10-503. Eligible married couples may file a joint return if they are married as of the 
close of the tax year."

As recently as December 6, 2013, Dolores J. Furniss, a Manager with the Commission, noted in her yearly presentation at the Utah State University Income Tax School that same-sex couples who were eligible to and do file joint federal income tax returns for 2013 would have to file as single taxpayers in Utah.  While the January 15 notice is thus an important change for affected taxpayers to consider when filing their 2013 tax returns, this is not a permanent change at this point.  The notice goes on to say:

"This notice is limited to the 2013 tax year. Filing information for future years will be 
provided as court rulings and other information become available. If any taxpayers are required 
to file amended 2013 tax returns based on future court rulings, they will not be subject to 
penalties for any tax deficiencies resulting solely from following this guidance."

Tax laws and regulations change daily, so whether this change impacts you or not, something else will.  Staying informed is more important than ever.

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