Tax Law Blog

Michigan Treasury instructs same-sex couples to file separate state income tax returns

The Michigan Department of Treasury will require that same-sex couples file their Michigan income tax returns as single filers, even though same-sex couples are required to file joint federal income tax returns.

The IRS has ruled that, effective as of September 16, 2013, same-sex couples who are legally married in a jurisdiction that recognizes same-sex marriage must be treated as married for all federal tax purposes. Accordingly, married same-sex couples must file their 2013 federal income tax returns as either “married filing jointly” or “married filing separately,” and they may also choose to file original or amended federal tax returns for 2010, 2011, and 2012 and claim refunds.

Therefore, same-sex couples who are Michigan residents but who have been married in other jurisdictions are required to file their federal tax returns as either “married filing jointly” or “married filing separately,” but are currently required to file their Michigan tax returns as single filers. To do this, each taxpayer will need to recalculate his or her federal adjusted gross income as if he or she had filed a single federal tax return. The Michigan Department of Treasury will provide a worksheet on its website that can be used to recalculate income.

The Michigan Treasury’s filing requirement could affect a couple’s net Michigan tax liability, including their eligibility for certain Michigan tax credits.

Categories: Tax