IRS Rules Georgia Married Same-Sex Couples Can File Joint Taxes

The ruling applies to couples regardless of where they live, though only extends to couples whose marriage is recognized by a jurisdiction where same-sex marriage is legalized, not civil unions or domestic partnerships.

The ruling “provides certainly and clear, coherent tax filing guidance for all legally married same-sex couples nationwide. It provides access to benefits, responsibilities and protections under federal tax law that all Americans deserve,” Treasury Secretary Jacob J. Lew said in a statement Thursday. “This ruling also assures legally married same-sex couples that they can move freely throughout the country knowing that their federal filing status will not change.”

Under the ruling, couples will also be able to file amended returns dating back to 2010.

“It’s huge validation that we are a real couple in the eyes of the federal government. Hopefully Georgia will catch up,” says Kirsten Palladino, an Atlanta resident who lives with her partner, Maria, and twin sons. She says in the past she and her partner would each claim one son on their separate returns.

“To be able to file as a family, that’s huge,” Palladino says.

Lynn Pasqueletti is a Decatur resident and has been with her partner, Laura Bevins, for 29 years. She says the two always insisted on waiting for federal recognition before tying the knot, but in light of the ruling, Pasqueletti says they’re reconsidering.

“For me, this was the definitive answer that I needed. Yes, let’s do this,” Pasqueleltti says, pointing to the estate tax and health benefits.

Under the ruling, same-sex couples will be treated the same as straight couples for all federal purposes. They’ll have the same benefits and protections – even in Georgia, which banned same sex marriage with a constitutional amendment in 2004.

But in Georgia and the 36 other states that don’t recognize same-sex marriage, joint federal filing could complicate filing state taxes. 

Pasqueletti is also a tax accountant with HLM Financial Group, a tax services firm in Decatur. She says unless Georgia changes its policy, couples would likely have to recast their federal taxes separately, though she adds it’s too soon to tell what will happen.

The state Department of Revenue says it is reviewing the treasury department decision.