North Carolina Tax implications for married Same Sex couples

On October 24, the NC Department of Revenue issued a new tax ruling, based on the recent Fourth Circuit decision overturning the ban on same sex marriages.  Simply, this directive allows NC to recognize the right  of same sex couples, legally married anywhere, to file both NC and federal tax returns with the same filing status. (e.g., “Married filing jointly”, or others).

The directive also allows couples to file amended tax returns for prior tax years (under the existing limitations) if they were legally married in a different state in a prior tax year.

Finally, the directive requires married couples to furnish a new Form NC-4 (withholding​ allowance certificate) completed as a married couple to their employers.  This would affect same sex couples, both married in another state but now recognized in North Carolina, as well as newly married couples in NC since the decision.

Be sure to contact your tax preparer or attorney for more information specific to your case.​​  To read the directive, please look here​.

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