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Last Updated: 7/16/2018

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Individual Income Tax

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Individual Income Tax > Tax Information > Same Sex Marriage

  • What documentation do I need to provide to support my claim for a credit for taxes paid to another state if the other state did not allow same-sex couples to file as married?Back to top

    ​You would need to provide a copy of the other state’s return(s) and a completed Schedule M1CR.  This is the same documentation as an opposite sex couple or single filer would provide.  See our web page Credit for Taxes Paid to Another State.

  • Since filing a federal amended individual income tax return to reflect married status is optional, may I file an amended Minnesota individual income tax return without filing a federal one?Back to top

    ​No, taxpayers may only amend their Minnesota income tax to use a married status return if they file an amended federal income tax return using a married status.

  • May I amend my Minnesota Individual Income tax return to change my filing status to married for tax year 2014 or is this only for tax year 2015 and forward? Back to top

    ​The Department of Revenue is accepting amended returns for tax years 2012, 2013 and 2014.  If you amend your federal return to change your filing status to married—or for any other reason—you must also amend your Minnesota return.

  • Even though same-sex marriage was legalized on 8/1/13, is the change in the tax treatment retroactive back to 1/1/13?Back to top

    ​For Minnesota tax purposes, taxpayers are considered married when the IRS considers them married.  For purposes of the federal return, you are considered married if you are married by the last day of the tax year.

  • If we were married in different country, Spain or Canada for example, can we amend our return? Back to top

    ​If you were legally married in a jurisdiction that recognized same-sex marriages, you are considered married.  Your filing status must be the same on the Minnesota return as it is on the federal return when you file your 2014 return-- and for any earlier returns that you choose to amend.