Guidance For Same-Sex Couples Filing in Georgia

July 14, 2015 - Georgia Department of Revenue Provides Guidance For Same-Sex Couples Filing in Georgia

(Updated to reflect the June 26, 2015 U.S. Supreme Court Ruling)

In light of the June 26, 2015 U.S. Supreme Court Ruling in Obergefell v. Hodges, the Department will recognize same-sex marriages in the same way it recognizes marriages between opposite-sex couples.  The Department will recognize a marriage where the license was issued in Georgia and a marriage lawfully licensed and performed out of state. 

As such any affected returns filed after the date of this notice should be filed under the rules that applied for the tax years in question to lawfully married opposite-sex couples. 

If, on or before the date of this notice, a lawfully married same-sex couple filed Georgia income tax returns as though they were not married, or had their Georgia income tax returns adjusted by the Revenue Department based on treating them as not married, those persons may file amended Georgia income tax returns under the rules that applied for the tax years in question to lawfully married opposite-sex couples.  Whether a refund claimed on such an amended return can be paid will depend on the statute of limitations, which requires that such a claim be filed within three years of the later of the date of payment of the tax to the Revenue Department or the due date (including any extensions granted) for filing the original return for that period.

For additional information please call 877-423-6711.