Idaho State Tax Commission

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 ADDENDUM: This information is now out of date.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

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