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Utah Personal Income Tax: Same-Sex Couples Not Allowed to File Joint State Returns

While the Internal Revenue Service has ruled in Revenue Ruling 2013-17 that same-sex couples may file a joint federal income tax return, those couples may not file a joint Utah income tax return. Because Utah does not recognize same-sex marriages, taxpayers who file a federal income tax return with a filing status of married filing jointly or married filing separately pursuant to Revenue Ruling 2013-17 must file a Utah income tax return with a filing status of single or head of household, as applicable. A taxpayer impacted by the IRS ruling must provide the same federal income tax information on the Utah return that the taxpayer would have provided prior to the IRS ruling. For the purposes of calculating their Utah income tax liability, these taxpayers must recompute their federal income tax liability as single or head of household. The information on this recomputed federal income tax return will be used only to prepare the Utah income tax return. Additional information for impacted couples on how to file for state income taxes is posted on the State Tax Commission’s website.at http://incometax.utah.gov/filing/filing-status.

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January 8, 2016

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