Which States Allow Different Filing Status Than Federal?
Your federal filing status doesn't always carry over to your state return. Understand the circumstances where state-specific tax rules provide different options.
A taxpayer’s filing status influences their tax bracket, standard deduction, and eligibility for certain credits. While the Internal Revenue Service (IRS) provides five federal filing statuses, state tax rules can differ. Whether a state filing status must match the one used on a federal Form 1040 depends on the specific state’s regulations.
States Requiring Federal Filing Status Conformity
Many states simplify their income tax process by requiring taxpayers to use the same filing status on their state return as they did on their federal return, a practice known as conformity. For residents of these states, the decision made for the federal Form 1040 directly carries over to their state filing obligations. If a couple files as Married Filing Jointly with the IRS, they must also file as Married Filing Jointly on their state return.
This requirement is common in states that use federal adjusted gross income (AGI) or federal taxable income as the starting point for their state income tax calculations. By mandating conformity, these states streamline their own tax administration and reduce complexity for the filer. For example, states like Colorado and South Carolina require the state filing status to mirror the federal one, which simplifies tax preparation but also removes any potential for state-level tax optimization available in other states.
States Allowing Different Statuses for Married Couples
A significant number of states offer married couples the flexibility to choose a different filing status for their state return than what they used on their federal return. This is common in community property states, where laws treat income and assets acquired during the marriage as owned equally by both spouses. This framework can make it advantageous for couples to file separately for state purposes.
Community property states include:
- Arizona
- California
- Idaho
- Louisiana
- Nevada
- New Mexico
- Texas
- Washington
- Wisconsin
Beyond community property states, several common law states also permit a different filing status, allowing couples who filed a joint federal return to file separate state returns. Couples may choose this option to separate their state tax liabilities, which can be useful if one spouse is concerned about being responsible for the other’s state tax debt.
These states include:
- Alabama
- Arkansas
- Delaware
- Kentucky
- Montana
- New Jersey
States Offering Unique Statuses for Domestic Partners and Civil Unions
Several states have established their own filing statuses for couples in registered domestic partnerships (RDPs) or civil unions. Because these relationships are not recognized as marriage for federal tax purposes, partners must use a different status on their federal and state returns. For federal purposes, individuals in an RDP or civil union must file as Single or, if qualified, Head of Household, as they cannot file a joint federal return.
In contrast, some jurisdictions offer a state-level filing status that is equivalent to marriage, such as “Married/RDP Filing Jointly” or “Civil Union Partner.” This allows these couples to combine their income and deductions on a single state return, often resulting in a more favorable state tax outcome.
Jurisdictions offering such statuses include:
- California
- District of Columbia
- Illinois
- New Jersey
- Oregon
For couples in these situations, tax preparation is a multi-step process. After filing their federal returns as individuals, they may need to prepare a pro forma federal joint return to file their state return jointly. This mock return is used to generate the combined income and deduction figures required by the state.
Preparing a Pro Forma Federal Return
When a state filing status differs from a federal one, state tax agencies may require figures derived from a federal return that reflects the state’s chosen status. This requires creating a pro forma federal return, a mock Form 1040 prepared for state informational purposes only and not filed with the IRS. Its purpose is to calculate inputs, such as a joint Adjusted Gross Income (AGI), for the state tax form.
A pro forma return is needed in two main scenarios. The first involves married couples who file as Married Filing Separately (MFS) federally but wish to file as Married Filing Jointly (MFJ) for state taxes. The second involves registered domestic partners who must file as Single federally but can file jointly at the state level.
Preparing a pro forma return involves using tax software to create a second, un-filed version of the federal return. For instance, a couple filing MFS federally would first complete their two separate federal returns. They would then create a new return in their software, select the MFJ status, and enter their combined financial data to generate the pro forma Form 1040. The totals from this mock return are then transferred to the state’s joint return.