Will Filing Status Be Portable? Tax Implications of Interstate Recognition of Same-Sex Marriage

This comment examines the intersection of same-sex marriage, conflicts of law, and taxation. Because the legal terrain surrounding same-sex relationships is highly contested and in seemingly constant change, this comment will not attempt to provide a comprehensive picture of the tax issues facing same-sex couples. Rather, it will use the current legal status of same-sex couples in Massachusetts, Connecticut, Vermont, and California to show, by way of example, the types of state and federal tax problems that similarly-situated couples in other jurisdictions may face in the future. Part I examines the same-sex union laws of Massachusetts, Vermont, California, and Connecticut and the state income tax filing requirements for same-sex couples within each of those states. Part II sketches a picture of interstate marriage recognition generally in the United States, exploring why some marriages are void when a couple steps across the state line. Part III investigates how same-sex couples from Massachusetts, Vermont, California, or Connecticut would file their taxes if they moved to various other states.