From the Office of Eva Clement, Attorney at Law, Asheville, NC 28801. All rights reserved. You are free to share posts from this blog as long as attribution data at bottom of post is included.
In response to recent updates on the legal status of same-sex marriage, the NC Department of Revenue has issued a Directive. This Directive replaces the last one on this topic, which advised same-sex couples to file jointly federally and as single for NC State. The new Directive allows for same-sex couples that are legally married in any state by December 31, 2014 to file a North Carolina tax return using the same filing status claimed on the federal income tax return.
Read MoreThe Supreme Court announced today that they would not hear any same-sex marriage cases in the 2015 term. While this may seem surprising, I think that it is a good strategic move. This decision means that bans on same-sex marriage will be immediately lifted in Indiana, Utah, Oklahoma, Wisconsin, and Virginia. There are 7 other states that this ruling will effect because they lie in the same federal districts. In response to the Supreme Court announcement, the 4th Circuit, which contains North Carolina, Virginia, and Maryland, issued a mandate that Virginia’s ban on same-sex marriages will be lifted as of 1:00 pm today. Hopefully North Carolina will soon follow suit.
Read MoreThe NC Department of Revenue has issued instructions on how same-sex couples should file their 2013 taxes. North Carolina does not currently recognize any same-sex marriages, even if the marriage was performed in a state where same-sex marriage is legal. If you are a same-sex couple with North Carolina residency, the state tax office has deemed that you must prepare a federal return with a filing status of single and then use those figures to file your North Carolina state taxes.
Read MoreDrew Reisinger, the Buncombe County Registrar of Deeds, has taken an important step towards challenging North Carolina’s constitutional ban on gay marriage. In a move inspired by the June 26th Supreme Court decision that struck down part of the Defense of Marriage Act, Reisinger began accepting marriage license applications from gay couples on Tuesday, October 15th. When asked by the press about his primary reason for accepting the applications, Reisinger said, “I have concerns about whether we are violating people's civil rights."
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