Idaho State Tax Commission

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Info for same-sex marriage filers

The IRS recently ruled that same-sex couples who were legally married in a jurisdiction that recognizes same-sex marriage can file federal tax returns as a married couple. However, since Idaho law doesn’t recognize same-sex marriage, different provisions apply.

If you are in a same-sex marriage recognized in a different jurisdiction, you and your partner must:

  • File separate Idaho income tax returns, either as single or head of household (if qualified), and
  • Recompute your federal income tax return as if you had used either the single (or head of household, if qualified) filing status, and
  • Include those computations or your recomputed federal return with your Idaho Form 40 (resident) or Form 43 (nonresident or part-year resident) tax return.

Instructions are included in the Individual Income Tax instructions packet, currently available in draft form. (See the Filing Status section under General Information.)

 ADDENDUM: This information is now out of date. Please see our Same-sex Couples and Idaho Income Tax Filing Web page.

Posted 10-04-2013

This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.