Wednesday, January 8, 2014


The “What’s New” page in the NJ-1040 instruction booklet, which I referenced yesterday, does not make specific mention of the tax treatment of same-sex married couples.

The only mention I could find of “same-sex marriage” in a quick review of the booklet was in the section explaining Filing Status -

Any reference in this booklet to a spouse also refers to a spouse that entered into a valid same-sex marriage in another state or foreign nation and a partner in a civil union (CU) recognized under New Jersey law.”

The wording is a bit odd, and I expect that it also applies to a “valid same-sex marriage in New Jersey”, since NJ now apparently allows same-sex marriage - due to a state court's September 27 order that the state must allow same-sex couples to marry and the New Jersey Supreme Court’s denial of the Christie Administration’s request to temporarily prevent same-sex marriages.

So it appears that for the 2013 NJ-1040 legally married same sex couples must file their state tax return as married – either filing joint or separate.

I will be attending the NJ chapter of NATP’s annual “Famous State Tax Seminar” this coming Saturday, and I expect this issue will be addressed at the seminar.  I will report on the event here at TWTP on Monday.


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