California Tax Information For Same-Sex Married Couples

An advance draft copy of a California tax form for same-sex married couples is now available. It is subject to change and Franchise Tax Board (FTB) approval before it is officially released. This form includes the 2008 legislative changes. It will likely be released by the FTB as Publication 776.

This publication is primarily to assist same-sex married couples (SSMC) in filing their California income tax returns, if they have SSMC adjustments. The FTB has also included information about the legal history of SSMC and community property that may be useful in completing the return.

On June 20, 2008, the FTB issued NOTICE 2008-5 on the subject of California Income Tax Treatment and Tax Return Filing Obligations of Same-Sex Married Couples. The purpose of the Notice is to advise same-sex married couples of their California income tax treatment and tax return filing obligations resulting from the California Supreme Court’s recent decision in In re Marriage Cases (2008) 43 Cal.4th 757.

California’s FTB has more information on same-sex married couples’ tax obligations at its website.

California’s Franchise Tax Board offers advice to same-sex married couples about their California income tax treatment and tax return filing obligations resulting from the California Supreme Court’s recent decision overturning the gay marriage ban.