(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.

• OTR Tax Ruling 2005-01: Same-Sex Filing Status*

* This document is presented in Portable Document Format (PDF) and a PDF reader is required for viewing.
Download a PDF reader or learn more about PDFs.