Same-sex married couples must file using a married filing status for tax year 2011 and after
- You must file your New York personal income tax return(s) using a married filing status even though your marital status isn't recognized for federal purposes. Because the law only applies starting for tax year 2011, you can't amend a prior year return using a married filing status.
- To complete your New York return you must recompute your federal income tax return (including all credit forms, schedules, and other attachments) using a married filing status, applying all the federal rules for married taxpayers. Don't submit this federal as if married return to the IRS. Use it only to complete your New York return and keep it with your tax documents. Example of federal as if married return.
- If you make estimated tax payments you should recompute your estimate based on a married filing status.
Answers to federal filing questions
Federal filing information is available on the Internal Revenue Service web site
The Tax Department doesn't answer federal tax questions, including questions about:
- elections available to married taxpayers,
- limitations on deductions and credits for married taxpayers,
- determining income and losses for married taxpayers.