[Fredslist] NYS Tax Dept Opinion re out of state same sex marriages

[Kevin J.Farrelly]

The New York State Tax Department has issued an opinion stating that it will
not recognize same-sex marriages performed outside New York for purposes of
personal income taxes, despite Govern Patterson's executive order that state
agencies should recognize such marriages.  In other words, same-sex couples
legally married in Massachusetts or Connecticut may not file joint returns
in New York.  Whether the Tax Department will recognize same-sex marriages
for estate tax purposes remains to be seen.

 

For a link to the Tax Department opinion, see
http://www.tax.state.ny.us/pdf/advisory_opinions/income/a10_2i.pdf .

 

Kevin J. Farrelly

 

 
----------------------------------------------------------------------------
-

Law Offices of Kevin J. Farrelly

270 Madison Avenue

Suite 1500 - 40th Street

New York, New York 10016

phone:  (212) 684-8700

fax:  (212) 686-1706

kjf at farrellylaw.com

 

-------------- next part --------------
An HTML attachment was scrubbed...
URL: http://www.gothamnetworking.com/pipermail/fredslist/attachments/20100603/ca346eb3/attachment.html