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Defense of Marriage Act. While IRS Rev. Rul. 2013-17 requires individuals in a valid same-sex marriage to file their federal tax returns using a married, filing jointly or married, filing separately filing status, a same sex marriage is not recognized under Nebraska Constitution article I, section 29.
For individuals in a same-sex marriage who are considered married for federal tax purposes, each individual must:
- Complete a pro forma federal return (a “mocked up” return that is not actually filed with the IRS) using the single, or if qualified, head of household filing status;
- Use the numbers from the pro forma federal return to file a separate Nebraska income tax return on Form 1040N using the single, or if qualified, head of household filing status; and
- Use the tax rates, credits, deductions, and adjustments corresponding to the single or head of household filing status, whichever applies.