Same-sex couples in N.C. must file as single
CHARLOTTE, N.C. — Because of changes in North Carolina’s tax code, all employees in the state will be required to fill out new personal tax withholding forms for 2014. Instructions on a worksheet for the long version of the form contain a reminder of anti-gay discrimination in the state.
The new NC-4 long form’s worksheet assists taxpayers in determining their withholding allowances. In Part I, the state notes it does not recognize same-sex marriage.
Same-sex couples with legal marriages performed in other states and recognized by the federal government will not have the same recognition for tax purposes in North Carolina.
“Because N.C. does not recognize same-sex marriages,” the form reads, “same-sex couples who file married for federal purposes must complete this worksheet as single, or if qualified, head of household or qualifying widow(er).”
The restriction is the result of North Carolina’s anti-gay marriage constitutional amendment, passed by voters 61-39 percent on May 8, 2012.
Eighteen states and the District of Columbia currently recognize or perform same-sex marriages. Utah became the 18th state to do so last week, when a federal judge overturned that state’s marriage ban. An appeal is expected and a stay could come as soon as today.
The federal government began recognizing legal same-sex marriages after June’s Supreme Court decision overturning part of the Defense of Marriage Act.