The deadline for filing an amended Federal and State Tax Return for same sex marriage couples is this tax year. The deadline is April 15, 2015. Even if you currently live in a state where same sex marriage is not recognized you are still able to file a current and amended return if you were married in a state where it is. Like any marriage, there are benefits and penalties for filing together. You are not required to re-file but it may be wise to calculate whether or not filing an amended return for years 2011-2013 is worthwhile.
One reason to calculate the value of re-filing for previous years is if you and your spouse have a differential of incomes. If you or your spouse don’t work, or make substantially less than your spouse, it is likely there will be a benefit. However, if you and your spouse both work and have similar incomes, there may be a “marriage penalty” depending on the current tax rate. Another reason to tabulate if you’d come out ahead with an amended return is if you had capital losses for the year. Filing jointly may limit your deductions for those losses.
When filing an amended return, you need form 1040X for each year you’ve decided to re-file. The key for filing an amended return is to provide as much documentation to the IRS as to the reason you are re-filing. The more information you can give them the better. Keep in mind that this rule does not apply for domestic partnerships or common law marriage. Again, the pending deadline for filing an amended status is April 15, 2015 if re-filing for year 2011. For information on filing an amended return, go to Tax Topic 308, Amended Returns, at http://www.irs.gov/taxtopics/tc308.html
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