Is a civil union recognized for state income tax purposes?

The answer to whether civil unions are recognized for state income tax purposes in South Carolina is that it depends. Civil unions are not explicitly recognized by state income tax laws, so their recognition could depend on individual state tax departments and their interpretation of federal law. In South Carolina, the federal government generally recognizes civil unions for tax purposes, as long as the couple was legally joined together in a state that recognizes civil unions. Any income or deductions earned while the couple was joined in the civil union should be reported on their jointly-filed federal return. In South Carolina, there are additional rules to consider when filing state income taxes. Generally, couples in a civil union are required to report their income and deductions on their jointly-filed state income tax return, just like any other married couple. However, any tax forms that require listing of marital status should still indicate that the couple is unmarried. Additionally, couples in a civil union may have to apportion their deductions if they both have income from different sources and file separate South Carolina tax returns. Currently, there is not a standard practice for this apportionment, so South Carolina residents in a civil union should consult their tax advisors for assistance.

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Is a civil union recognized for state income tax purposes?

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