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Tax Tip of the Week | No. 235 | Update to Filing Same-Sex Marriage Tax Returns February 5, 2014

Posted by bradstreetblogger in : tax changes, Tax Preparation, Tax Tip, Taxes, Taxes, Uncategorized , add a comment

Tax Tip of the Week | February 5, 2014 | No. 235 | Update to Filing Same-Sex Marriage Tax Returns

Ohio does not recognize same gender marriages…

Several months ago  (TTW # 216) we discussed the ruling by the Department of the Treasury and the Internal Revenue Service that same-sex couples, legally married in states that recognize their marriage, will be treated as married for federal tax purposes.  The ruling applies regardless of whether the couple lives in a jurisdiction that recognizes same-sex marriage or a jurisdiction that does not recognize same-sex marriages.

Since the State of Ohio does not recognize same-sex marriages a new form called Ohio Schedule IT S was created so taxpayers who file a joint or married filing separately federal income tax return with a person of the same gender can file their 2013 Ohio tax returns. Schedule IT S is to be used by same-sex couples to determine their federal income for Ohio purposes by using a “single” filing status or, if qualified, a “head of household” filing status.

The Ohio tax return (Form IT 1040) starts on Line 1 with the federal AGI. This Schedule IT S will determine each individual’s federal AGI for Ohio taxing purposes.

A separate Ohio Form IT 1040 and Schedule IT S must be filed for each individual with an Ohio filing requirement whether they are residents, nonresidents or part-year residents of Ohio.

Questions?   Just give us a call.

You can contact us in Dayton at 937-436-3133 and in Xenia at 937-372-3504.  Or visit our website.

Rick Prewitt – the guy behind TTW

…until next week.