Ohio Shuns Same-Sex Marriage On State Income Tax Filings

Law360, New York (October 31, 2013, 6:20 PM EDT) -- Ohio has joined a group of states that will not recognize same-sex marriages for state income tax filing purposes despite the Internal Revenue Service's August announcement that it will recognize such marriages in federal filings, according to restated guidance issued Wednesday.

The issue has come into play since the U.S. Supreme Court in June, invalidated a key provision of the federal Defense of Marriage Act that defined marriage as between one man and one woman for federal purposes. However, the Ohio Constitution does not recognize same-sex marriages, so the state will not follow the IRS' lead.

"Individuals who entered into such...

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