New Guidance on Rhode Island State Tax Treatment for Same-Sex Spouses


Following up on our recent e-blast on IRS guidance re: federal taxation for same-sex spouses (link), Rhode Island’s Division of Taxation has clarified that all same-sex married couples will be treated as “married” for all state tax purposes, as well. This rule applies to all types of taxes (income, estate, gift) and to all same-sex spouses that live in Rhode Island, even if they were married in a different state.

Starting with the 2013 state income tax filing, same-sex married couples must file as married (either jointly or separately). For same-sex couples who were married prior to August 1, 2013 (e.g. married in Massachusetts but lived in Rhode Island) and want to amend their prior year tax returns to reflect “married” status, Rhode Island will permit it for state tax purposes, if it is permitted under federal law.

For more information, the Division of Taxation has provided some plain language FAQs on its website, at

Written by:

Published In:


DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Partridge Snow & Hahn LLP | Attorney Advertising

Don't miss a thing! Build a custom news brief:

Read fresh new writing on compliance, cybersecurity, Dodd-Frank, whistleblowers, social media, hiring & firing, patent reform, the NLRB, Obamacare, the SEC…

…or whatever matters the most to you. Follow authors, firms, and topics on JD Supra.

Create your news brief now - it's free and easy »

All the intelligence you need, in one easy email:

Great! Your first step to building an email digest of JD Supra authors and topics. Log in with LinkedIn so we can start sending your digest...

Sign up for your custom alerts now, using LinkedIn ›

* With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name.