Tax Law Updates | New Statutes, Regulations, and Rulings
June 9, 2010
NY Dep’t of Taxation: Same-Sex Marriage Not Recognized for State Personal Income Tax Purposes
Petition No. I090921A
TSB-A-10(2)I, 5/12/2010
In this Petition for Advisory Opinion, the New York State Department of Taxation and Finance (‘Department”) resolved whether marriage to a same-sex partner will be recognized for New York State personal income tax purposes as a result of Governor David Paterson’s 2008 directive to all State Agencies regarding same-sex marriage recognition.
Responding to this petition, the Department concluded that since marriage to a same-sex partner is not a marriage for federal income tax purposes, it is not a marriage for New York State personal income tax purposes.
In arriving at this conclusion, the Department cited Section 607(a) of the Tax Law…
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