News & Events

RI Same-Sex Marriage and Taxes Update

To supplement two articles Sansiveri posted (June 28, 2013 and September 5, 2013) regarding U.S. Supreme Court rulings on gay marriage for federal tax filing purposes by SKWealth, the Rhode Island Division of Taxation has come out with some additional guidance to explain how it will affect RI taxpayers. Highlights include items such as:

  • Beginning 2014, if you were married as of the last day of the calendar year December 2013, same-sex “married” couples must file as married (either jointly or separately) on their Rhode Island personal income tax return covering tax year 2013.
  • Since the IRS now recognizes same-sex marriage for federal income tax purposes, the value of certain employee benefits provided to a same-sex spouse/partner – and to that person’s child or children – is no longer treated as income.
  • Same-sex married couples will be treated at “married” for all state tax purposes. This includes income, estate, and gift tax)
  • Rhode Island tax laws apply to same-sex married spouses, even if they were married in a different state.

Please view the link below for details provided by the state and for useful tables and examples to help you understand the new changes, or contact a Sansiveri professional at 401-331-0500.

Same-sex marriage and taxes: frequently asked questions (FAQs)