Nebraska recently released new guidance for how couples in same-sex marriage will file Nebraska tax returns.
Can a person in a same-sex marriage file their Nebraska tax return as married? The short answer is: no.
At long last, we have guidance from Nebraska relating to same-sex marriage. As I expected, the Nebraska Department of Revenue says couples in same-sex marriages CANNOT file their Nebraska tax return as married. Nebraska's revenue statutes say taxpayers must use the same filing status on their Nebraska return as they used on their federal return. But [...]