Same-sex married couples who need to file a Colorado tax return can file those returns as married. You can find further guidance from the Colorado Department of Revenue here.

The short version of the guidance is:

  1. Same-sex married couples are required to file federal taxes as married, and
  2. Colorado tax law requires taxpayers to use the same filing status on the Colorado return as they used on the federal return, but
  3. Colorado has a constitutional amendment prohibiting the recognition of same-sex marriage. However….
  4. For tax purposes, couples in same-sex marriages who need to file a Colorado tax return can file that Colorado return as married.