NE 22-15-1 Individual Income Tax 2015-06-29

Is Nebraska Revenue Ruling 22-13-1 (Tax Guidance for Individuals in a Same-Sex Marriage) still in effect?

Short answer: No -- it has been rescinded. Revenue Ruling 22-15-1 (individual income tax), issued June 29, 2015, formally rescinds Revenue Ruling 22-13-1, 'Tax Guidance for Individuals in a Same-Sex Marriage' (issued October 24, 2013). The one-page ruling does nothing but withdraw the earlier guidance; it states no new rule of its own and gives no reason for the rescission. The Department's current guidance on filing status for married couples -- which keys Nebraska filing status to the couple's federal filing status -- is set out in companion Revenue Ruling 22-15-2, issued about a week later (July 7, 2015).

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This page answers the general question as of 2015. Ezel answers yours, under current Nebraska tax law, with citations.

Disclaimer: This is an official Revenue Ruling of the Nebraska Department of Revenue, a guidance document stating the Department's interpretation of how Nebraska tax law applies. Each Nebraska guidance document carries the notice that it 'is advisory in nature but is binding on the Nebraska Department of Revenue until amended.' Unlike a private letter ruling, a Revenue Ruling is a general statement of Department policy rather than advice to a single taxpayer, but it can be amended, superseded, or made obsolete by a later ruling or a change in statute or regulation, many rulings in this series have been rescinded or superseded, so confirm it is still in effect before relying on it. Nebraska's local option sales and use taxes are administered by the Department, not self-collected by home-rule cities. This summary is informational only and is not legal or tax advice. Consult a licensed Nebraska tax professional about your situation.

About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.

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Plain-English summary

This is a housekeeping ruling: it does one thing, which is to withdraw an older piece of Department guidance.

Revenue Ruling 22-15-1 (individual income tax), issued June 29, 2015, formally rescinds Revenue Ruling 22-13-1, "Tax Guidance for Individuals in a Same-Sex Marriage," which had been issued October 24, 2013. The ruling states no new rule of its own and gives no reason for the rescission -- it simply lists 22-13-1 as "hereby rescinded."

For context: 22-13-1 dated from a period when Nebraska did not recognize same-sex marriages for state tax purposes and the Department issued separate filing guidance for those taxpayers. By mid-2015 the legal landscape on marriage recognition had changed nationally, and Nebraska's current approach -- tying a married couple's Nebraska filing status to their federal filing status -- is set out in companion Revenue Ruling 22-15-2 (issued July 7, 2015). If you're researching how Nebraska treats a married couple's filing status today, look to 22-15-2, not the rescinded 22-13-1.

What this means for you

If you relied on Revenue Ruling 22-13-1

Stop relying on it -- it is no longer in effect as of June 29, 2015. For current filing-status guidance, see Revenue Ruling 22-15-2.

Everyone else

There is no substantive rule to apply here. This ruling is only relevant as a pointer: it tells you 22-13-1 is dead and (by its companion) where the live guidance lives.

Common questions

Q: What does Revenue Ruling 22-15-1 actually do?
A: It rescinds Revenue Ruling 22-13-1, "Tax Guidance for Individuals in a Same-Sex Marriage" (issued October 24, 2013), effective June 29, 2015. It contains no other rule.

Q: Does this ruling tell me how to file as a married couple?
A: No. It only withdraws the old guidance. Nebraska's current filing-status guidance, keying state status to federal filing status, is in Revenue Ruling 22-15-2.

Q: Who signed it?
A: Leonard J. Sloup, Acting Tax Commissioner, on June 29, 2015.

Citations and references

Revenue Ruling 22-13-1 -- "Tax Guidance for Individuals in a Same-Sex Marriage" (issued October 24, 2013), rescinded by this ruling.
Revenue Ruling 22-15-2 -- companion ruling on Nebraska individual income tax filing status keyed to federal filing status (issued July 7, 2015).

Source

Original ruling text

Revenue Ruling 22-15-1

Individual Income Tax

Rescinds Revenue Ruling 22-13-1

June 29, 2015

Individual Income Tax—Revenue Ruling Rescinded
This guidance document is advisory in nature but is binding on the Nebraska Department of Revenue
(Department) until amended. A guidance document does not include internal procedural documents
that only affect the internal operations of the Department and does not impose additional requirements
or penalties on regulated parties or include confidential information or rules and regulations made in
accordance with the Administrative Procedure Act. If you believe that this guidance document imposes
additional requirements or penalties on regulated parties, you may request a review of the document.
This guidance document may change with updated information or added examples. The Department
recommends you do not print this document. Instead, sign up for the subscription service at revenue.
nebraska.gov to get updates on your topics of interest.

The following revenue ruling is hereby rescinded:
22-13-1

Tax Guidance for Individuals in a Same-Sex Marriage, issued October 24, 2013.

APPROVED:

Leonard J. Sloup
Acting Tax Commissioner
June 29, 2015

Nebraska Department of Revenue, PO Box 94818, Lincoln, Nebraska 68509-4818

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