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ADDENDUM: This information is now out of date.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