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Frequently Asked Questions for Individuals
in a Same-Sex Marriage

See also Revenue Ruling 22-15-2 (2015)


We are a same-sex married couple. How should we file our Nebraska individual income tax returns?

For tax years 2015 and after, same-sex married couples must file their Nebraska individual income tax returns with the same filing status used to file their federal income tax returns, using either a married, filing jointly or married, filing separately filing status. Additionally, same-sex married couples who file an original Nebraska individual income tax return on or after June 29, 2015, for a tax year prior to 2015, must file their returns using the same filing status used to file their federal income tax returns.

For tax year 2014, same-sex married couples who filed their original Nebraska individual  income tax returns before June 29, 2015, may choose, but are not required, to amend their Nebraska individual income tax returns to change their filing status to married, filing jointly or married, filing separately as reflected on their federal return, in which case all items required to be reported on the Nebraska individual income tax return must be adjusted to be consistent with the new married filing status.

For tax years before 2014, same-sex married couples may choose, but are not required, to amend their Nebraska individual income tax returns to change their filing status to married, filing jointly or married, filing separately as reflected on their federal return, if the time period for filing an amended income tax return for the tax year has not expired.

Who may file an individual income tax return or amended return/refund claim as a same-sex married couple?

Couples who were lawfully married during the tax year for which they are filing, if the time period for filing an individual income tax return or an amended return for the tax year has not expired, may file an original or amended return.

What if we were married in another state or country prior to the U.S. Supreme Court ruling in Obergefell v. Hodges?

Same-sex couples who were lawfully married during the tax year for which they are filing must file their Nebraska individual income tax returns using the same filing status as used for their federal income tax returns unless otherwise allowed by Nebraska law.

What years are open to file an amended Nebraska individual income tax return/refund claim?

Taxpayers may file an amended return to claim a credit or refund of an overpayment of any income tax within three years from the time the return was filed or two years from the time the tax was paid, whichever period expires later.

In July 2015, the following tax years are open for filing an amended return until the tax period expires as explained above:

  • 2011, but only if the  taxpayers  filed their original 2011 Nebraska individual income tax return under an approved extension through October 2012;
  • 2012, 2013, and 2014 for  all other Nebraska individual income tax returns.

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