The Minnesota Department of Revenue has released additional information regarding the state personal income tax filing requirements and the tax treatment of certain employer-provided benefits for same-sex marriages. As previously reported, on August 29, 2013, the IRS issued Revenue Ruling 2013-17, which along with Minnesota’s legalization of same-sex marriages as of August 1, 2013, permits same-sex married couples in Minnesota to be treated the same under state and federal laws (TAXDAY, 2013/09/05, S.9). Taxpayers who file their federal return as married should do the same for Minnesota. The IRS also ruled that it would accept, but not require, amended or original income tax returns from same-sex married couples for all open, prior tax years. Taxpayers who file an amended federal return for a prior year should also file an amended Minnesota return using the same filing status. The department has provided a matrix to assist affected taxpayers in filing their returns for tax year 2013 and future years, as well as prior-year tax returns.
The full text of the information is available at http://www.revenue.state.mn.us/businesses/withholding/Pages/Same-SexMarriage.aspx and http://www.revenue.state.mn.us/businesses/withholding/Documents/
Same-Sex Marriage – Income Tax and Withholding Information, Minnesota Department of Revenue, September 7, 2013; Minnesota Tax Information for Same-Sex Married Couples, Minnesota Department of Revenue, September 5, 2013