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Personal income tax information for same-sex married couples

For tax years 2013 and after, same-sex married couples must file using the general married filing status rules.

For tax years 2011 and 2012, same-sex married couples must file using a married filing status regardless of how you filed your federal return.

For tax years prior to 2011, same-sex couples who were legally married may, but are not required to, file New York State original or amended returns using a married filing status, provided the statute of limitations for amending the return is still open. Taxpayers may generally file a claim for refund within three years from the date the return was filed or two years from the date the tax was paid, whichever is later.

Answers to federal filing questions

Federal filing information is available on the Internal Revenue Service website.

The Tax Department does not answer federal tax questions, including questions about:

  • elections available to married taxpayers,
  • limitations on deductions and credits for married taxpayers, and
  • determining income and losses for married taxpayers.