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Utah to allow married tax filings for same-sex couples

Timothy Kincaid

January 16th, 2014

Just when you thought it couldn’t get any more confusing, the Utah State Tax Commission has announced that same-sex couples who receive Federal recognition as “married” for income tax purposes may also file their Utah State Income Taxes jointly.


Same-sex couples who are eligible to file a joint federal income tax return and who elect to file jointly, may also file a joint 2013 Utah Individual Income Tax return as provided in Utah Code § 59-10-503. Eligible married couples may file a joint return if they are married as of the close of the tax year. (As of December 31, 2013, the Supreme Court had not yet issued its stay of the District Court’s injunction).

This applies only to the 2013 tax year.



January 16th, 2014 | LINK

Can someone give me some kind of speculation as to why they reversed themselves?

The Governor felt pressure from whom?

Was there something in the form of legal opinion from the newly appointed outside advisory group?

Business pressure because some pro-LGBT businesses are relocating to Utah? (Boeing? For example.)

Someone finally realized there was real animus…?

Timothy Kincaid
January 16th, 2014 | LINK


I think they are being very technical about dates.

You’ll recall that they consider any state service provided to married people to have occurred if it happened before SCOTUS issued a stay.

Because tax filing status is decided as of one specific date – the last day of the year – I believe they are taking the position that although returns are due to be filed (4/15/14) during the period in which they will not recognize marriage, on the date they reflect (12/31/13) they were recognized.

January 17th, 2014 | LINK

Thanks for that Timothy. I had not heard anything about the governor reversing his position, so this seemed to be coming from a defiant Utah state commission. Your explanation makes more sense – they’re clinging to technicalities (and perhaps hoping to reduce any liabilities in the inevitable lawsuits that will challenge the governor’s order). The technicalities are particularly convenient for the tax service, since this mess could be clarified before those married in 2014 would be able to declare it on their taxes.

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