Same-sex couple marriages performed in California on June 16, 2008 and before November 5, 2008 will be treated as valid marriages for California purposes. Same-sex married couples (SSMCs) have the same state tax benefits and requirements as any married California taxpayer.
To learn more, read California’s Franchise Tax Board’s Publication 776.
Married couples must file their California income tax returns using either the married filing jointly or married filing separately filing status. However, federal laws do not permit SSMCs to file federal tax returns as married filing jointly or married filing separately.