GA State Updates - 2015 Jan 08 No.01

On July 14, 2015, the Georgia Department of Revenue (DOR) issued guidance for same-sex couples regarding filing tax returns. Effective June 26, 2015, the state of Georgia authorizes and recognizes same-sex marriages due to the U.S. Supreme Court decision in Obergefell v. Hodges. Therefore, same-sex marriages that were previously recognized for federal income tax purposes are now recognized by Georgia for state income tax purposes. For employers, this means the cost to cover same-sex partners under employer-provided benefit plans is not taxable for state purposes.

The guidance states that improper tax treatment will be corrected through the tax return process and the filing of amended returns. Therefore, while employers should no longer withhold income tax from amounts that would now be subject to pre-tax treatment, employers should not have to adjust for over-withholding of state taxes related to employer-provided benefits provided to same-sex couples.

GA DOR Guidance »