This brings up an interesting question. Will same-sex participants in a “civil union” be able to file as “Married Filing Joint” on the NJ-1040? Or will the fact that they are not technically “married” preclude this status? I have not done a Massachusetts state income tax return since before same-sex marriages were allowed, so I don’t know how it is treated there. Perhaps someone out there can tell me. As for NJ – we will have to wait and see.
Irregardless of how New Jersey, or Massachusetts, treats the issue on the state tax return, same-sex partners will not be able to file as Married Filing Joint or Separate on the 1040 (or 1040A). Congress “just said no” to the idea of same-sex marriage by passing a federal law during the Clinton years that limits the definition of marriage for federal purposes to the union of one man and one woman.
While voting on same-sex unions, the NJ legislature failed to act on much-needed property tax reform.