BOZEMAN — The Montana Department of Revenue says same-sex married couples in the state are considered married for tax filing purposes.
A federal judge on Nov. 19 overturned Montana’s ban on same-sex marriage.
Revenue Director Mike Kadas says the agency isn’t making a judgment on the legality of same-sex marriage, just clarifying the issue for tax administration purposes.
Guidance from the Internal Revenue Service says that all same-sex couples married in states which recognize same-sex marriage are considered married for federal income tax purposes. Kadas says that extends to state tax returns. Same-sex couples in Montana can file as married filing jointly or married filing separately.
The Bozeman Chronicle reports 35 states now recognize same-sex marriage.