How must legally married same-sex couples file South Carolina income tax returns under Revenue Ruling 14-8?

Plain-English summary

South Carolina Revenue Ruling 14-8 requires a same-sex couple legally married under any state's law to use married filing jointly or married filing separately for South Carolina income tax, matching the couple's federal filing status for that tax year.

The ruling superseded RR 14-1, which had required separate state returns using single or head-of-household status.

Current-year filing rule stated in the ruling

Beginning with tax year 2014, a legally married same-sex couple had to file the South Carolina return as married filing jointly or married filing separately, depending on how the federal return was filed.

A domestic partnership, civil union, or long-term relationship did not permit married filing status unless the couple was legally married. A marriage lawfully performed outside South Carolina was recognized for the state income-tax rule.

Prior-year amendments

A couple that had previously filed a married federal return but separate South Carolina returns could amend a still-open South Carolina year to married status if:

• the couple was legally married during that year;
• the federal return used the same married status requested for South Carolina; and
• the amendment was within the applicable statutory time limit.

The ruling permitted those amendments but did not require them. It also warned that the tax effect would depend on the couple's facts and circumstances.

Legal basis described by the ruling

The ruling traces federal and Fourth Circuit decisions that required South Carolina to recognize lawful same-sex marriages. It then applies Code Section 12-6-5000, which generally requires married taxpayers to use the same South Carolina filing status used federally.

Common questions

Q: Must a legally married same-sex couple match its federal filing status?

A: Yes. The ruling requires married filing jointly or married filing separately consistent with the federal return.

Q: Does a civil union qualify for married filing status?

A: No under the ruling unless the couple is legally married.

Q: Is an out-of-state same-sex marriage recognized?

A: Yes, if it was legal under that state's law.

Q: Was amendment of an old separate South Carolina return mandatory?

A: No. The ruling allowed a qualifying timely amendment but did not require one.

Citations and references

• S.C. Code Ann. § 12-6-5000 (state filing status)
• United States v. Windsor, 570 U.S. 744 (2013), and IRS Revenue Ruling 2013-17 (federal background discussed by the ruling)
• Bostic v. Schaefer, 760 F.3d 352 (4th Cir. 2014), and Condon v. Haley, No. 2:14-cv-04010-RMG (D.S.C. Nov. 12, 2014) (recognition decisions cited by the ruling)
• SC Revenue Ruling #14-1 (superseded by this ruling)

Subject

South Carolina Income Tax Treatment of Same-Sex Marriages

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/RR14-8.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 #14-8
SUBJECT:

South Carolina Income Tax Treatment of Same-Sex Marriages
(Income Tax)

EFFECTIVE DATE:

Applies to all periods open under the statute.

SUPERSEDES:

SC Revenue Ruling #14-1

REFERENCES:

S.C. Constitution, Article XVII, Section 15
S.C. Code Ann. Section 20-1-10 (2014)
S.C. Code Ann. Section 20-1-15 (2014)
S.C. Code Ann. Section 12-6-5000 (2014)

AUTHORITY:

S.C. Code Ann. Section 12-4-320 (2014)
S.C. Code Ann. Section 1-23-10(4) (2005)
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 a 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.

South Carolina’s Income Tax Treatment of Same-Sex Marriages
As a result of recent court decisions same-sex marriages that are recognized for federal income
tax purposes are now required to be recognized by South Carolina for income tax purposes.
Accordingly, same-sex couples who are legally married under any state law must file their South
Carolina income tax returns as a married couple – either “married filing jointly” or “married
filing separately” depending on their filing status for federal income tax purposes for the taxable
year.
A same-sex married couple who filed a federal income tax return using a married filing status
(“married filing jointly” or “married filing separately”) and South Carolina income tax returns
using a single filing status (“single” or “head of household”) in a previous taxable year may
amend their South Carolina income tax returns to change their filing status to a married filing
status for any taxable years within the applicable statutory time limitation.
For information on the recognition of same-sex marriages for other taxes, see SC Revenue
Ruling #14-9.
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Legal History Regarding Same-Sex Marriages
On June 26, 2013, the United States Supreme Court ruled in United States v. Windsor, 133 S. Ct.
2675 (2013), that Section 3 of the Defense of Marriage Act, which denies same-sex couples
federal benefits, was unconstitutional as applied to same-sex couples who are legally married
under the laws of their state. In response to Windsor, the Internal Revenue Service (IRS) issued
guidance on same-sex marriages in Revenue Ruling 2013-17, which provides that 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. Additionally, same-sex married couples may file
amended federal income tax returns to change their filing status to a married filing status for
prior years if the applicable limitations period for filing such a claim has not expired.
In Bostic v. Schaefer, 760 F.3d 352 (4th Cir. 2014), the Fourth Circuit Court of Appeals held that
the statutory scheme in Virginia banning same-sex marriage is unconstitutional. The Fourth
Circuit acknowledged in its opinion that three other states in the Fourth Circuit have similar
bans, including South Carolina. On October 6, 2014, the United States Supreme Court denied
the petition for a writ of certiorari, upholding the decision of the Fourth Circuit. Schaefer v.
Bostic, 135 S. Ct. 308 (2014).
On November 12, 2014, South Carolina District Court Judge Richard Gergel held that South
Carolina’s ban on same-sex marriage under S.C. Const. art. XVII, Section 15, S.C. Code
Sections 20-1-10 and 20-10-15 is unconstitutional and issued an Order permanently enjoining
South Carolina from enforcing the above provisions or any other state law or policy prohibiting
the marriage of same-sex couples. Condon v. Haley, 2:14-cv-04010-RMG. In the same Order,
Judge Gergel imposed a temporary stay of the enforcement of the injunction until November 20,
2014, at 12:00 noon. Id. On November 18, 2014, the Fourth Circuit Court of Appeals declined to
extend Judge Gergel’s stay. 1 On November 20, 2014, the United States Supreme Court declined
to extend Judge Gergel’s stay. As a result, South Carolina recognizes same-sex marriages for
income tax purpose.
Recognition of Same-Sex Marriage for South Carolina Income Tax Purposes
For federal income tax purposes, a same-sex couple legally married under any state law must file
as a married couple – either “married filing jointly” or “married filing separately.” S.C. Code
Section 12-6-5000 provides that with limited exceptions, married couples must file their South
Carolina income tax returns using the same filing status they use for federal income tax purposes
for the taxable year. Accordingly, same-sex couples legally married under any state law must file
their South Carolina income tax return as a married couple – either “married filing jointly” or
“married filing separately” depending on their filing status for federal income tax purposes for
the taxable year. In other words, same-sex marriages that are recognized for federal income tax
purposes will now be recognized for South Carolina income tax purposes. Same-sex couples
filing with a married status for federal income tax purposes must now file for using a married
status for South Carolina income tax purposes. Accordingly, SC Revenue Ruling #14-1 is no
longer valid.
1

Also on November 18, 2014, South Carolina District Court Judge J. Michelle Childs held that South
Carolina’s ban on same-sex marriage under S.C. Const. art. XVII, Section 15 and S.C. Code Ann.
Sections 20-1-10 and 20-1-15 is unconstitutional. Bradacs v. Haley, 3:13-cv-02351-JMC.

2

Additionally, a same-sex married couple who in a previous taxable year filed a federal income
tax return using a married filing status and South Carolina income tax returns using a single
filing status may amend their South Carolina income tax returns to change to a married filing
status for any corresponding taxable years within the applicable statutory time limitation.

Same-Sex Marriage Questions and Answers
1.

Must legally married same-sex couples file their South Carolina income tax return
using a married filing status?
Yes, beginning with tax year 2014, same-sex couples who are legally married under state law
during the taxable year must file their South Carolina income tax return as “married filing
jointly” or as “married filing separately” depending on how the couple filed their federal
income tax return for that year.

2.

If a same-sex couple is in a domestic partnership, civil union, or long-term relationship,
but not legally married, can they file a South Carolina income tax return using a
married filing status?
No, only a couple who is legally married under state law can file a South Carolina income
tax return using a married filing status.

3.

If a same-sex couple was legally married in a state other than South Carolina, are they
considered married for South Carolina income tax purposes?
Yes.

4.

If a same-sex couple was legally married prior to 2014, can they amend their South
Carolina income tax returns filed for previous taxable years to change to a married
filing status?
Yes, a same-sex couple legally married before 2014 may amend their South Carolina
income tax returns for any taxable year within the statutory time limitations to change to a
married filing status. However, in order to file an amended South Carolina income tax
return using a married filing status for a particular taxable year, the couple must have been
legally married during that year and have filed a federal income tax return using the same
married filing status for that year.
NOTE: The tax consequences of amending a South Carolina income tax return for a prior
taxable year will depend on a taxpayer’s unique facts and circumstances. All taxpayers
should consult their tax advisor to determine the impact of amending a South Carolina
income tax return for a prior taxable year.

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5.

If a same-sex couple filed South Carolina income tax returns using a single filing status
for a previous taxable year during which they were legally married, are they now
required to file an amended South Carolina income tax return for the purpose of
changing their filing status for that year?
No.
Questions

Taxpayers who have further questions should consult the Department’s website at
www.sctax.org or call the Policy Department at (803) 898-5171 or (803) 898-5144.

SOUTH CAROLINA DEPARTMENT OF REVENUE

s/Rick Reames III
Rick Reames III, Director
December 31
, 2014
Columbia, South Carolina

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