Ohio Department of Taxation Issues Guidelines for Same Sex Couples Filing State Income Tax Returns and Joint Federal Income Returns

Ohio’s Constitution contains a ban on legal recognition of same sex unions. Consequently, despite a recent United States Supreme Court case permitting states to recognize same sex marriage, Ohio same gender spouses who file a joint federal tax return, may not file a joint Ohio state tax return even if they were married in a state that recognizes same gender marriage. . .2013 – Client Advisory – Ohio Department of Taxation Guidelines – Same Sex Couples – October