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TAX Issues Guidance on Virginia Income Tax Treatment of Same-Sex Marriage

June 20, 2018

The Virginia Department of Taxation (TAX) has issued guidance on Virginia income tax treatment of same-sex married couples.

On Monday, the U.S. Supreme Court denied certiorari in a case from the Fourth Circuit Court of Appeals that held that Virginia’s ban on same-sex marriage is unconstitutional. With the release of Tax Bulletin 14-7 (PDF), same-sex marriages recognized for federal income tax purposes will now be recognized for Virginia income tax purposes.

Same-sex couples legally married under Virginia state law may now file joint Virginia income tax returns and compute items on Virginia returns as married individuals. Such couples are also allowed to file Virginia income tax returns as married filing separately.

Tax Bulletin 14-7 supercedes Tax Bulletin 13-13.

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