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News & Tax Alerts: Tax Alerts – State

LDR Issues RIB on Impact of IRS Revenue Ruling 2013-17

Thursday, September 26, 2013   (0 Comments)
Posted by: Fred Carter
LDR Issues RIB on Impact of IRS Revenue Ruling 2013-17

The Louisiana Department of Revenue (LDR) has issued Revenue Information Bulletin 13-024, "Impact of the Internal Revenue Service Revenue Ruling 2013-17.”

We previously informed you of IRS Revenue Ruling 2013-17 furnishing guidance for the filing of federal income tax returns for same-sex couples who are legally married.

LDR has issued this RIB indicating the Louisiana Constitution’s definition of marriage is in conflict with the federal law and will not allow the filing of joint returns by legally married same-sex couples. The RIB reads in part:

If a taxpayer’s federal filing status of married filing jointly, married filing separately or qualifying widow is pursuant to IRS Revenue Ruling 2013-17, the taxpayer must file a separate Louisiana return as single, head of household or qualifying widow, as applicable. The taxpayer(s) who filed a federal return pursuant to IRS Revenue Ruling 2013-17 may not file a Louisiana state income tax return as married filing jointly, married filing separately or qualifying widow. The taxpayer must provide the same federal income tax information on the Louisiana State Return that would have been provided prior to the issuance of Internal Revenue Service Revenue Ruling 2013-17.

We are continually monitoring this topic and will advise you of any additional developments.

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