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Public Notice
September 27, 2013

NOTICE: Oklahoma Income Tax Filing Status For Same Sex Couples

Although same-sex couples may file a joint federal income tax return, Oklahoma does not recognize same-sex marriage and therefore, same-sex couples may not file a joint state income tax return in Oklahoma. If a taxpayer’s federal filing status of married filing jointly or married filing separately is pursuant to Internal Revenue Service Ruling 2013-17 (which allows same-sex married couples to file a joint federal income tax return), each taxpayer must file a separate Oklahoma return as single or head of household, as applicable.

Taxpayers impacted by this rule must provide the same federal income tax information on the Oklahoma state return that would have been provided prior to the issuance of the IRS Ruling 2013-17. This means, for purposes of calculating their Oklahoma income tax liability, these individuals must recompute their federal income tax liability as single or head of household. Additionally, if in completing their Oklahoma income tax return, the instructions require them to include a copy of their federal return, they must provide a copy of the return that would have been filed prior to IRS Ruling 2013-17.

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Last Modified 9/27/2013