Missouri, Oklahoma, reach different conclusions on married same-sex couple tax returns

Compiled from AP reports with additional information from The Gayly staff

JEFFERSON CITY, Mo. (AP) — Missouri Gov. Jay Nixon said Thursday, Nov. 15, that he is directing state tax officials to accept tax returns jointly filed by same-sex couples who have legally married in other states.

The Democratic governor said the executive order applies solely to tax filing status and does not authorize or sanction same-sex marriage in Missouri, which has a constitutional provision stating marriages must be between a man and a woman to be valid and recognized.

Missouri's tax code is tied to that of the federal government, and Nixon said married couples who file joint federal tax returns also must file state taxes jointly. The U.S. Treasury Department and Internal Revenue Service this year said legally married same-sex couples would be treated as married regardless of where they live. The decision came after the U.S. Supreme Court invalidated part of the Defense of Marriage Act.

Nixon said accepting jointly filed state returns for couples who file joint federal returns is appropriate. He said Missouri law links the state tax code to the federal one.

Oklahoma recently reached the opposite conclusion. It has a similar constitutional ban on gay marriage. A state law requires Oklahoma residents to use the same filing status on state tax forms as they do on federal tax forms. But that contradicts the 2004 statewide vote that amended the Oklahoma Constitution to ban the recognition of same-sex marriages.

The Oklahoma Tax Commission recently returned tax payments from married same-sex couples, basing their decision on Oklahoma's constituion rather than on the existing state law. According to OkEq Executive Director Toby Jenkins, "Our state in the last three months has aggressively been resisting recognition of all legally married same-sex couples."

In Missouri, Gov. Nixon said,"This is not about the definition of marriage. This is about the structure of our tax code."

The Missouri attorney general's office says the tax policy announced by Gov. Jay Nixon appears to comply with Missouri law. But state Rep. Chuck Gatschenberger, a Republican from Lake St. Louis, says he is seeking a formal opinion from Attorney General Chris Koster.

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The Gayly - November 18, 2013 @ 8:30am