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In accordance with IC 31-11-1-1, Indiana does not recognize same-sex marriages. Therefore, same-sex couples who file federal returns with a married filing status must each file their Indiana income tax returns with a filing status of single.
In order to calculate Indiana income tax liability, same-sex spouses who file federal returns with a married filing status must each complete a “sample” federal return (IRS Form 1040), entering information as if single.
Use the information from the “sample” federal return as a basis for completing the Indiana return. Do not file the “sample” return with the IRS or the Department of Revenue. It is recommended that you retain a copy in your records.
I have completed a “sample” federal return. Do I have to send a copy of it to the state?
No. However, you should retain a copy in your files.
For income that is in both of our names, how do we separate that on our single sample federal returns?
In general, income from joint accounts may be split 50/50 unless extenuating conditions exist.
Example. $100 interest income received from a joint savings account may be separated $50 each.
Example. Taxpayers realized $10,000 net income from jointly held rental property. Taxpayer A provided material service in the receipt of that income; Taxpayer B provided no service. Taxpayer A chooses to report 75%, or $7,500 of that income; Taxpayer B will report the $2,500 difference.
Note – The full $10,000 rental income must be reported between the two tax returns.
If I am filing by paper, do I have to complete the whole sample federal return, even the itemization portion?
No. Just complete the following lines on your sample 2013 federal return:
1040 – line 6 (exemptions); line 7 through line 37 (federal AGI); line 64a (EIC, if applicable)
1040A – line 6 (exemptions); line 7 through line 21 (federal AGI); line 38a (EIC, if applicable)
1040EZ – line 1 through line 4 (federal AGI); line 8a (EIC, if applicable)
However, if you are electronically filing, the software will be able to complete the sample return for you.
Since I cannot file as married filing jointly, can I file as married filing separately?
No. You are required to file with a filing status of single.