The Wisconsin Department of Revenue is reviewing whether any changes to the state tax form will be necessary to accommodate same-sex couples legally married in other states who can now file jointly on federal tax forms.
The state will not allow such couples to file jointly on the state form, DOR spokeswoman Laurel Patrick said.
But adjusted gross income on the federal form is used to calculate Wisconsin income on the state form. The Wisconsin income is used to calculate other lines on the form.
For that reason DOR needs “federal guidance as to how married same-sex couples residing in Wisconsin will file their federal return,” Patrick said.
On Wednesday, the U.S. Supreme Court struck down a federal law that denied marriage benefits to same-sex couples. The decision did not strike down part of the law that allows states to not recognize same-sex marriages performed in other states.
Immediately after the decision, DOR was unclear on whether it would require changes to the state tax form but on Thursday clarified it was looking into the possibility.