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Same-Sex Marriage

The Massachusetts Department of Revenue has issued guidance on the Massachusetts tax issues associated with same-sex marriages, in the form of Technical Information Release 04-17.

Beginning with the 2004 tax year, the Commonwealth will recognize valid same-sex marriages for various state income, sales and use, and estate tax purposes. Thus, a same-sex couple in Massachusetts: can file a joint or married filing separate income tax return (even though they are ineligible to file a joint federal income tax return); can combine their dependents on the joint return; and can claim a spousal exemption for withholding purposes. On the benefits front, the Release is clear that federal imputed income attributable to health plan coverage of a domestic partner or same-sex spouse is not included in income for Massachusetts income tax and withholding purposes. In addition, any employee share of health care premiums paid under a cafeteria plan -- with after-tax dollars federally -- may be treated as paid with pre-tax dollars for Massachusetts income tax and withholding purposes. Finally, from an estate tax viewpoint, a Massachusetts same-sex marriage will be recognized in applying spousal exemptions (whether during life or at death). A copy of the release, which addresses these issues in more detail, as well as other issues, is posted on the Department of Revenue's website.