Beginning on December 29, 2012, Maine law permits the marriage of same-sex couples and recognizes the marriage of same sex couples performed in other states. For Maine income tax purposes, same sex couples who were legally married as of December 31, 2012, are required to use the filing status “married filing joint,” or “married filing separate” for Maine state income tax purposes.
For Federal purposes, same-sex marriage is not recognized, so same sex couples would individually file their federal income tax returns with a “single,” or “head of household” filing status.
Since the Maine income tax calculation starts with the federal income, same-sex couples in Maine will need to prepare a federal taxable return as-if they were filing “married filing joint” or “married filing separate” for federal tax purposes. This would be referred to as a “pro-forma federal tax return.” The federal adjusted gross income calculated on this pro-forma return would be the figure used on the Maine income tax return for same-sex couples. Dependents for each person would need to be combined on the Maine income tax return.
Couples who are registered domestic partners under Maine law, whether same-sex or opposite-sex, may not file a Maine income tax return using the “married filing joint” or “married filing separate” filing status. So, the above would not apply to domestic partners in Maine.
All this is new tax law and provides a confusing tax situation for Maine same-sex married couples. Your CPA can help your navigate through all these nebulous new regulations.