Missouri Recognizes Married Filing Joint Returns for Same-Sex Marriages

It was not all that long ago that the Supreme Court ruled in favor of same-sex marriages; allowing the same tax treatment at the Federal level as married heterosexual couples.  At the time of the Supreme Court’s ruling and the IRS’ announcement that they would recognize legally married same-sex couples, it was unclear how each of the states were going to align with the Federal government’s tax laws.

Late last week, Governor Nixon issued an executive order mandating that the State of Missouri accept joint tax returns for same-sex couples living in Missouri and legally married in other states.  This means same-sex couples legally married in one of the states that recognize same-sex marriages can be domiciled in Missouri and may still file as married filing joint at both the state and federal levels.

Missouri taxable income starts with the taxpayers’ Federal adjusted gross income.  Therefore, under the executive order any federal exemptions or deductions that married couples can receive that are reflected in their federal adjusted gross income will therefore be reflected on their state tax return.

The following states currently allow same-sex couples to file joint returns and receive the same tax benefits as married heterosexual couples: California, Connecticut, Delaware, Hawaii, Iowa, Maine, Maryland, Massachusetts, Minnesota, New Hampshire, New Jersey, New York, Rhode Island, Vermont, Washington, and the district of Washington D.C.  Illinois is set to join as the 16th state tomorrow morning.

If you are interested in learning more about these tax changes, please check out our prior blog posts: Married Filing Jointly Allowed for Same-Sex Marriages and Treasury and IRS Announce that all Legal Same-Sex Marriages Will be Recognized for Federal Tax Purposes.