Franchise Tax Board

Same-Sex Married Couples

On May 15, 2008, the California Supreme Court ruled that same-sex couples could marry beginning at 5 p.m. on Monday, June 16, 2008. Now SSMCs have the same state tax benefits and requirements as any married California taxpayer. However, federal laws do not permit SSMCs to file federal tax returns as married filing jointly or married filing separately.

A draft copy of Tax Information for Same-Sex Married Couples (FTB Pub. 776) is now available for review and comment. Please comment by 9/10/2008. (We will consider comments received after 9/10/2008 when updating FTB Pub. 776 in the future.)

Frequently asked questions about. . .

Announcements

FTB Notice 2008-5, CA income tax treatment & return filing obligations of same-sex married couples (06/20/08)

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