What is the tax impact on same-sex marriage?
Massachusetts allows same-sex couples to be married, and may either file as married filing separate or married filing jointly in Massachusetts. However, federal law does not recognize same sex marriages. Same sex spouses will therefore not be able to file joint federal returns. Since they are considered individual filers federally, same sex spouses must file single, or if they qualify, they may be able to file as head of household. Nevertheless; they will not be allowed to file as head of household on their Massachusetts return since they are married under state law. Same-sex spouses preparing Massachusetts joint returns will be combining figures from their separate federal returns. For deductions such as alimony payments, moving expenses, etc., same-sex joint filers will combine the amounts from their federal returns to arrive at the amount to be reported on the Massachusetts return. Where elements of Massachusetts taxation derive from federal law, such as the definition of gross inco
