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Oct 31, 2014

North Carolina Announces New Tax Status for Married Same-Sex Couples

Raleigh, N.C. - This week, the North Carolina Department of Revenue released a new directive on 2014 tax filing status for legally-married same sex couples living in North Carolina.

According to the directive released on October 24, North Carolina now recognizes same-sex marriage for the purposes of state income tax filings.

The directive states for Tax Year 2014:

"Same-sex couples who are legally-married under any state law by December 31, 2014, must generally file a North Carolina income tax return using the same filing status claimed on the federal income tax return. However, if one spouse is a non-resident individual and has no North Carolina taxable income for the tax year, the spouse that is a resident of North Carolina or has North Carolina taxable income for the tax year may elect to file a return as married filing separately. Individuals in a domestic partnership, civil union, or long-term relationship, but not legally married, must claim the filing status or single or, if qualified, head of household or qualifying widow(er).

For tax years prior to 2014, the directive allows married, same-sex couples who filed as single prior to October 24, 2014, may choose to amend their tax returns for any corresponding tax years within the three-year statute of limitations.

The directive replaces another released in October 2013, pre-dating the overturning of Amendment One, which limited married, same-sex couples' ability to file jointly.

Couples with any questions about the directive are asked to call the N.C. Department of Revenue at 1-877-252-3052 (toll-free).

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