FREE STATE TAX CHART! Same-Gender Couple State Tax Issues

Although federal law precludes the recognition of same-sex couples as married partners for federal income tax purposes, the states have taken different approaches.  Adoption of same-sex marriage or other recognizable relationship for tax purposes in some states has caused other states to consider the tax implications, as well.

Practitioners must be aware of differing state rules. Failure to make the required accounting adjustments can prove costly to both individuals involved in the same-sex relationship.

The LexisNexis Tax Law Center Staff invites you to view particulars in this State Tax Chart of Filing Considerations for Domestic Partners and Same-Sex Couples.