What historical filing method did SC Revenue Ruling 14-1 require for same-sex married couples before later court decisions?

Plain-English summary

South Carolina Revenue Ruling 14-1 described a 2014 filing method for same-sex couples whose marriages were recognized for federal income tax but not by South Carolina at that time.

The ruling required each spouse to file a separate South Carolina Form SC 1040 as single or, if qualified, head of household. Each person first had to prepare a pro forma federal return for South Carolina purposes using that nonmarried status.

That conclusion is obsolete. In 2015, the U.S. Supreme Court held in Obergefell v. Hodges that the Fourteenth Amendment requires a state to license same-sex marriages and recognize same-sex marriages lawfully performed in another state. RR 14-1's own scope says a later court decision can modify the Department's position.

Historical federal background

The ruling followed United States v. Windsor and IRS Revenue Ruling 2013-17. It explained that the IRS treated a same-sex couple lawfully married in a state as married for federal income-tax purposes, even when the couple lived in a state that did not recognize the marriage.

Under the historical federal rule, the couple filed married filing jointly or married filing separately and could amend still-open federal returns to use married status.

Historical South Carolina method

RR 14-1 nevertheless concluded that South Carolina's then-existing constitutional and statutory provisions prevented state recognition. It therefore instructed each spouse to:

• file a separate South Carolina return;
• use single or, if qualified, head-of-household status; and
• prepare a separate pro forma federal return solely to calculate the South Carolina return as though unmarried.

It also said an amended South Carolina return could not be filed solely to change to married status under the federal guidance.

Why this should not be used now

The critical premise was that South Carolina could refuse to recognize a lawful same-sex marriage. Obergefell later held that states must both license same-sex marriages and recognize lawful same-sex marriages from other states. That court decision displaced the premise supporting RR 14-1's special filing method.

Common questions

Q: What did RR 14-1 require in 2014?

A: Separate South Carolina returns using single or eligible head-of-household status, supported by pro forma federal returns.

Q: Did the ruling follow the couple's federal married filing status?

A: No. It created a special state-only calculation because South Carolina then refused recognition.

Q: Is that method valid for a current South Carolina return?

A: No. Its underlying nonrecognition premise was displaced by Obergefell.

Citations and references

• S.C. Code Ann. § 12-6-5000 (state filing status provision applied by the ruling)
• S.C. Code Ann. §§ 20-1-10 and 20-1-15 and S.C. Constitution Article XVII, § 15 (historical provisions cited by the ruling)
• United States v. Windsor, 570 U.S. 744 (2013) (federal decision discussed in the ruling)
• IRS Revenue Ruling 2013-17 (federal filing guidance discussed in the ruling)
• Obergefell v. Hodges, 576 U.S. 644 (2015) (later controlling court decision)

Subject

Same-Sex Marriage Filing Guidance

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/RR14-1.pdf

Original ruling text

State of South Carolina
Department of Revenue
300A Outlet Pointe Blvd., Columbia, South Carolina 29210
P.O. Box 125, Columbia, South Carolina 29214

SC REVENUE RULING #14-1

SUBJECT:

Same-Sex Marriage Filing Guidance
(Income Tax)

EFFECTIVE DATE:

Applies to all periods open under the statute.

SUPERSEDES:

All previous advisory opinions and any oral directives in conflict
herewith.

REFERENCES:

S.C. Constitution, Article XVII, Section 15
S.C. Code Ann. Section 20-1-10 (Supp. 2012)
S.C. Code Ann. Section 20-1-15 (Supp. 2012)
S.C. Code Ann. Section 12-6-5000 (2000)

AUTHORITY:

S.C. Code Ann. Section 12-4-320 (Supp. 2012)
S.C. Code Ann. Section 1-23-10(4) (Supp. 2012)
SC Revenue Procedure #09-3

SCOPE:

The purpose of a Revenue Ruling is to provide guidance to the public.
It is an advisory opinion issued to apply principles of tax law to a set
of facts or general category of taxpayers. It is the Department’s
position until superseded or modified by a change in statute,
regulation, court decision, or another Departmental advisory opinion.

Question:
How do individuals in a same-sex marriage recognized by the Internal Revenue Service (IRS)
file their South Carolina income tax returns?
Conclusion:
South Carolina does not recognize same-sex marriages. Same-sex couples considered married for
federal income tax purposes must use a filing status of single or, if applicable, head of household
for South Carolina income tax purposes and prepare their South Carolina returns as though they
are single.

1

Federal Tax Treatment:
In United States v. Windsor 1 the United States Supreme Court found that Section 3 of the
Defense of Marriage Act 2, which denies same-sex couples federal benefits, violates the Fifth
Amendment’s guarantee of due process and equal protection as it applies to same-sex couples
who are legally married under the laws of their state. Section 2 of the Defense of Marriage Act 3
allows states to refuse to recognize same-sex marriages performed under the laws of another
state. Section 2 was not challenged in Windsor and remains a valid federal law.
In response to Windsor, the Internal Revenue Service (IRS) issued guidance on same-sex
marriages in Revenue Ruling 2013-17. For federal income tax purposes, a same-sex couple
legally married in a state must file as a married couple; either married filing jointly or married
filing separately, even if the state where the couple lives does not recognize same-sex
marriages. 4 Additionally, same-sex married couples may file amended federal income tax returns
to change their filing status to married filing jointly or married filing separately for prior years if
the applicable limitations period for filing such a claim has not expired.
South Carolina Tax Treatment:
South Carolina has both constitutional and statutory prohibitions against same sex marriage.
S.C. Constitution, Article XVII, Section 15 provides:
A marriage between one man and one woman is the only lawful domestic
union that shall be valid or recognized in this State. This State and its
political subdivisions shall not create a legal status, right, or claim
respecting any other domestic union, however denominated. This State
and its political subdivisions shall not recognize or give effect to a legal
status, right, or claim created by another jurisdiction respecting any other
domestic union, however denominated. Nothing in this section shall
impair any right or benefit extended by the State or its political
subdivisions other than a right or benefit arising from a domestic union
that is not valid or recognized in this State. This section shall not prohibit
or limit parties, other than the State or its political subdivisions, from
entering into contracts or other legal instruments.
Additionally, S.C. Code Section 20-1-10 provides, in part, that no man shall marry another man
and no woman shall marry another woman and S.C. Code Section 20-1-15 provides that “[a]
marriage between persons of the same sex is void ab initio (i.e. null from the beginning) and
against the public policy of this State.”

1

___ U.S. ___, 133 S.Ct. 2675 (2013)
1 U.S.C. § 7
3
28 U.S.C. §1738C
4
Prior to the Windsor case, same-sex marriages were not recognized for federal income tax purposes under Section
3 of Defense of Marriage Act and same-sex couples could not file federal income tax returns as either married filing
jointly or married filing separately.
2

2

For South Carolina income tax filing purposes, S.C. Code Section 12-6-5000 provides that with
limited exceptions, a husband and wife must file their South Carolina income tax return using the
same filing status they use for federal income tax purposes. 5 In Revenue Ruling 2013-17, the
IRS concluded that the terms “husband” and “wife” and “spouse” are interpreted for federal
income tax purposes to include same-sex spouses. South Carolina has clearly established in its
Constitution and in its statutes that South Carolina does not recognize same-sex marriage. As a
result, consistent with South Carolina law, the Department will continue to interpret the terms
“husband” and “wife” as gender specific and “spouse” as referring to a person of the opposite
sex for South Carolina income tax purposes. In other words, S.C. Code Section 12-6-5000
requires the same filing status for South Carolina and federal income tax purposes only for
married couples of the opposite sex.
Since South Carolina does not recognize same-sex marriages, same-sex couples that file as
married for federal income tax purposes must file separately for South Carolina income tax
purposes as follows:
Each individual must file a separate South Carolina income tax return using Form SC
1040;
Each individual must use a single, or if qualified, head of household filing status;
To prepare Form SC 1040, each individual must first prepare a “separate” federal income
tax return for South Carolina purposes only (pro forma federal income tax return) using a
filing status of single or head of household and complete it as though the individual is not
married.
IRS Revenue Ruling 2013-17 permits same-sex married couples to file amended federal returns
to change their filing status to "married filing jointly" or "married filing separately." Since South
Carolina does not recognize same-sex marriages, amended returns cannot be filed for this
purpose.
Further guidance on filing 2013 income returns will be posted on the Department’s website at
www.sctax.org in the near future. If you have further questions, you may call (803) 898-5000.
SOUTH CAROLINA DEPARTMENT OF REVENUE

s/William M. Blume, Jr.
William M. Blume, Jr., Director
February 3
, 2014
Columbia, South Carolina

5

The exceptions are in S.C. Code Section 12-6-5000(C)(2) and (D) are not applicable to the same-sex marriage
issue.

3