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FOR IMMEDIATE RELEASE:
July 7, 2015

FOR INFORMATION CONTACT:
Leonard J. Sloup, Acting Tax Commissioner
402-471-5604

Nebraska Department of Revenue Issues Income Tax Return
Guidance to Same-Sex Married Couples

LINCOLN – With the recent decision issued on June 29, 2015 by the Supreme Court of the United
States in Obergefell v. Hodges, Acting Tax Commissioner Leonard J. Sloup has announced that the
Nebraska Department of Revenue will accept amended income tax returns from same-sex married
couples for all open tax years.

Acting Tax Commissioner Leonard J. Sloup has issued Revenue Ruling 22-15-2, Tax Guidance for
Same-Sex Married Couples
.

“Taxpayers may choose, but are not required, to amend their Nebraska returns” said Sloup.

The Department has also posted the following Frequently Asked Questions (FAQs) to its website:

Q. We are a same-sex married couple. How should we file our Nebraska individual income
tax returns?

A. For tax years 2015 and after, same-sex married couples must file their Nebraska individual income
tax returns with the same filing status used to file their federal income tax returns, using either a
married, filing jointly or married, filing separately filing status. Additionally, same-sex married
couples who file an original Nebraska individual income tax return on or after June 29, 2015, for
a tax year prior to 2015, must file their returns using the same filing status used to file their federal
income tax returns.

For tax year 2014, same-sex married couples who filed their original Nebraska individual income tax
returns before June 29, 2015, may choose, but are not required, to amend their Nebraska individual
income tax returns to change their filing status to married, filing jointly or married, filing separately
as reflected on their federal return, in which case all items required to be reported on the Nebraska
individual income tax return must be adjusted to be consistent with the new married filing status.

For tax years before 2014, same-sex married couples may choose, but are not required, to amend
their Nebraska individual income tax returns to change their filing status to married, filing jointly or
married, filing separately as reflected on their federal return, if the time period for filing an amended
income tax return for the tax year has not expired.

Q. Who may file an individual income tax return or amended return/refund claim as a samesex
married couple?

A. Couples who were lawfully married during the tax year for which they are filing, if the time period
for filing an individual income tax return or an amended return for the tax year has not expired, may
file an original or amended return.

Q. What if we were married in another state or country prior to the Supreme Court ruling
in Obergefell v. Hodges?

A. If you were lawfully married in another state or country in a tax year still “open” because the
statutory time period for filing has not expired, you have the option to file an original or amended
individual income tax return using either a married, filing jointly or married, filing separately filing
status.

Q. What years are open to file an amended Nebraska individual income tax return/refund
claim?

A. Taxpayers may file an amended return to claim a credit or refund of an overpayment of any
income tax within three years from the time the return was filed or two years from the time the tax
was paid, whichever period expires later.

In July 2015, the following tax years are open for filing an amended return until the tax period
expires as explained above:

  • 2011, but only if the taxpayers filed their original 2011 Nebraska tax returns under an
    approved extension through October, 2012;
     
  • 2012, 2013, and 2014 for all other Nebraska tax returns.

##

APPROVED:
Leonard J. Sloup
Acting Tax Commissioner


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