On October 6, 2014, the United States Supreme Court denied certiorari in the case from the Fourth Circuit Court of Appeals that recently held that Virginia's ban on same-sex marriage is unconstitutional. Accordingly, same-sex marriages that are recognized for federal income tax purposes will now be recognized for Virginia income tax purposes.
As a result, same-sex couples who are legally married under state law may file joint Virginia income tax returns, and compute items on their Virginia income tax returns as married individuals. Alternatively, such couples may file their Virginia income tax returns as married couples filing separately. Tax Bulletin 14-7 supercedes Tax Bulletin 13-13.
To view the full text of this tax bulletin, click here.
If you have additional questions, please visit the Department's website at http://www.tax.virginia.gov, or contact the Department at (804) 367-8031.