(Washington, DC) District of Columbia Chief Financial Officer Natwar M. Gandhi and the Office of Tax and Revenue have issued a tax ruling on whether District of Columbia income tax law permits a married, same-sex couple to file a joint or combined-separate income tax return.
The Office of Tax and Revenue ruling concludes that District of Columbia income tax law does not permit same-sex couples to file joint income tax returns in the District. District of Columbia law provides that a married couple must have filed and been eligible to file a joint federal income tax return in order to file a joint or combined-separate District income tax return.