Update to previous blog on this topic. The 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.
This puts the same-sex couple in an interesting moral dilemma. According to federal tax law, if you are a legally married same-sex couple, you must file your federal taxes as married. In order to comply with instructions form the NC government same-sex couples must be dishonest on their tax returns when reporting that they are single.
If you are interested in learning more, I recommend reading about the advocacy work that Campaign for Southern Equality has been doing on this issue - http://www.southernequality.org/refusetolie/.
Clement Law Firm, Asheville, NC -- www.eclementlaw.com -- 828-281-8160