Thursday, November 20, 2014

State provides tax guidance for same-sex couples filing in Kansas

By The Herald Staff | 10/4/2013

TOPEKA — The Kansas Department of Revenue issued guidance Friday instructing same-sex couples to continue filing state income tax returns next year as they always have in the state, using the single filing status.

For same-sex couples filing as married for the first time at the federal level, the state department will provide a worksheet in the Kansas instruction booklet for calculating the income, deductions and credit data to enter on each person’s Kansas return. The worksheet will use the federal adjusted gross income and provide an allocation method for Kansas adjusted gross income deductions, and credits for each taxpayer.

TOPEKA — The Kansas Department of Revenue issued guidance Friday instructing same-sex couples to continue filing state income tax returns next year as they always have in the state, using the single filing status.

For same-sex couples filing as married for the first time at the federal level, the state department will provide a worksheet in the Kansas instruction booklet for calculating the income, deductions and credit data to enter on each person’s Kansas return. The worksheet will use the federal adjusted gross income and provide an allocation method for Kansas adjusted gross income deductions, and credits for each taxpayer.

The approach is one recommended by Federation of Tax Administrators and adheres to the Kansas Constitution’s definition of marriage as being between one man and one woman, the department said. It is supported by the recent U.S. Supreme Court case, Windsor, in which the court upheld the rights of states to define and regulate marriage.

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