The Ohio Department of Taxation has issued a personal income tax information release offering guidance for taxpayers who are filing a joint federal income tax return with someone of the same gender and who are filing an Ohio income tax return. The release states that Ohio does not recognize marriage between persons of the same gender. Individuals who entered into such a marriage in another jurisdiction may not use the filing status of “married filing jointly” or “married filing separately” when filing Form IT 1040. Each individual must instead file an Ohio return in accordance with the following guidelines:
— File a separate Ohio income tax return using Form IT 1040 and check the box on the first page indicating that Schedule IT S will be filed.
— Use the filing status of “single” or, if qualified, “head of household.”
— Complete Ohio Schedule IT S, Federal AGI to be Reported by Same-Gender Taxpayers Filing a Joint Federal Return, which is a supplement to Form IT 1040. This is a schedule on which individuals must allocate the federal adjusted gross income (“federal AGI”) reported on their joint federal income tax return. The schedule enables each individual to determine federal AGI using the filing status of “single” or “head of household.” These amounts must be reported as the individuals’ federal AGI for Ohio purposes including, but not limited to, on line 1 of the IT 1040. One Schedule IT S must be completed and a copy submitted with each individual’s IT 1040 return.
— Taxable year 2013 returns may be filed electronically using Ohio electronic filing services or by paper. Original returns for taxable years 2012 and prior must be filed via paper. Taxpayers may not file any of these returns using Form IT 1040EZ or TeleFile.
Although the IRS Revenue Ruling permits same-gender couples to file amended federal returns to change filing status to “married filing jointly” or “married filing separately”, no corresponding Ohio amended returns may be filed to change filing status for prior years.
Individual Income Tax – Information Release IT 2013-01, Ohio Department of Taxation, October 11, 2013, ¶404-148