The New York State Marriage Equality Act (Act) was signed into law as Chapters 95 and 96 of the Laws of 2011, on June 24, 2011. One purpose of the Act is to provide that all marriages, whether of same-sex couples or different-sex couples, will be treated equally under all laws of the state.

The Act applies to all taxes administered by the New York State Tax Department and accordingly affects personal income taxes. Same-sex married couples must file New York personal income tax returns as married This means they must file their New York income tax returns using a married filing status (such as married filing jointly, married filing separately).

For personal income tax purposes, the Act is effective for tax years ending on or after July 24, 2011. Same-sex married couples who are married as of December 31, 2011, will be considered married for the entire year. They must file their returns using a married filing status starting in tax year 2011. The Act is not retroactive. Therefore, a same-sex married couple who was legally married in another state prior to July 24, 2011, is not married for New York tax purposes until July 24, 2011, and may not use a married filing status prior to tax year 2011.

The NYC CPAs at MEDOWS CPA, PLLC can help you with this issue as same-sex couples will now be required to prepare one set of returns for federal income tax purposes and another for New York State Income tax requirements. The Act puts an unfair administrative and tax compliance burden on same sex married couples. With our self designed software, our Certified Public Accountants in NY can easily handle these complicated returns for you and turn a potential tax compliance nightmare into a pleasant experience.