Same-Gender Married Couples in Utah May Now File Joint Income Tax Returns

This is an update to my original blog post on this subject.
A U.S. federal district judge ruled on December 20, 2013, that Utah's constitutional ban on same-sex marriage violates the U.S. constitution.  About 1,400 gay couples rushed to get married in Utah before the U.S. Supreme Court issued a stay on the district judge's ruling on January 6, 2014, pending an appeal.  The Utah governor announced that the state would not recognize the gay marriages performed during this brief time period, pending an appeal.  The Obama administration announced that the federal government would recognize these marriages.  To address the confusion of whether 2013 Utah income tax returns could be filed using a joint status, the Utah State Tax Commission issued an announcement on January 15, 2014 that reverses its earlier guidance referenced below.

Same-sex couples who are eligible to file a joint federal income tax return and who elect to file jointly, may also file a joint 2013 Utah individual income tax return.  Note that this announcement applies more broadly than to just those marrying in Utah in late December 2013.  It also appears to apply to couples legally married in other states.  Eligible married couples may file a joint return if they are married as of December 31, 2013.  The notice is expressly limited to the 2013 tax year.  It also mentions the possibility that taxpayers may be required to amend their 2013 tax return depending upon future court rulings.

Previously it was announced:
On October 9, 2013, the Utah State Tax Commission released a notice stating that same-sex couples in Utah must file a Utah income tax return with a filing status of single or head of household.  This guidance comes in light of an IRS ruling (Rev. Rul. 2013-17) that same-sex couples may file a joint Federal income tax return, no matter where they live, if their marriage is legally recognized in the state in which the marriage ceremony was performed.  Utah does not recognize same-sex marriages.  Those who are impacted by this notice must provide the same Federal income tax information on the Utah tax return that the taxpayer would have provided prior to the IRS ruling.  This means that another Federal income tax return must be prepared only for Utah tax purposes, using either a single (not married filing separately) or a head of household status.