The Tulsa World reports that the couples submitted the tax forms after the Internal Revenue Service in August announced its married filing status would apply equally to married same-sex couples, regardless of where they lived. It is accepting amended filings for the past few years.
So some gay couples who had wed outside of Oklahoma, where same-sex marriage is not allowed, filed jointly on the federal and state forms.
A state law requires Oklahoma residents to use the same filing status on state tax forms as they do on federal tax forms. But that contradicts the 2004 statewide vote that amended the Oklahoma Constitution to ban the recognition of same-sex marriages.
On Sept. 27, the Oklahoma Tax Commission announced it will require married gay couples to file state taxes as single people, forcing them to compute their federal taxes twice. It stated the 2004 constitutional language supersedes the state law mandating the same filing status.
Fewer than 10 couples who filed amended state forms during that nearly two-month period are having their payments returned. The exact number is not being released because that would de facto identify the filers, said commission spokeswoman Paula Ross.
Article continues below“It is a very, very low number,” Ross said. “The reason could be it is not tax season. Had it been during filing season, the number would probably have been higher.”
In addition to the IRS, the immigration service is recognizing same-sex marriages for sponsorship benefits, as is the U.S. Health and Human Services Administration.