Discussion:Canadian same sex marriage -CA returns

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Discussion Forum Index --> Advanced Tax Questions --> Canadian same sex marriage -CA returns

Discussion Forum Index --> Tax Questions --> Canadian same sex marriage -CA returns

Ajohnsoncpa (talk|edits) said:

8 January 2010
For 2009 returns, does Calif recognize a same sex marriage performed in Canada?

If so, how does the Canadian spouse obtain an ITIN for purposes of filing a married joint CA return? The spouse has no income from US sources.

Does British Columbia have community property for purposes of division of income on the CA return? Thanks

Kevinh5 (talk|edits) said:

8 January 2010
first you might need to determine whether these are US citizens or Canadian. Worse if there is one of each!

KatieJ (talk|edits) said:

8 January 2010
California does not recognize a same sex marriage performed outside California until 2010.

SB 54, Ch. 625, Stats. 2009 was enacted in October 2009 and provides that a same-sex marriage performed outside California that is valid by the laws of the jurisdiction where it was contracted is valid in California. If the marriage was performed on or after November 5, 2008 (the date of enactment of Proposition 8 outlawing same-sex marriage in California), an SSMC married outside California after that date is effective for California purposes with the exception that it is not called "marriage." SB 54 is not effective until January 1, 2010. Therefore for 2009, SSMCs married outside California are single for California tax purposes. Beginning in 2010, such couples must file MFJ or MFS. See FTB Pub 776, http://www.ftb.ca.gov/forms/2009/09_776.pdf.

Ajohnsoncpa (talk|edits) said:

9 January 2010
Thanks this really helps. I appreciate the help.

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