- Does Connecticut recognize Same Sex Marriage and Civil Unions?
- If I have a Civil Union from another state, can I dissolve it in Connecticut?
- Is there a residency requirement for dissolving a Civil Union in Connecticut?
- If we get a married in Connecticut, will we be able to file joint income tax returns?
- Is getting married enough to give a same sex couple all the same rights that opposite sex couples have?
Yes. As of October 1, 2010 all Civil Unions entered into previously in Connecticut were automatically converted to marriages under a law passed in 2009. However, Civil Unions, marriage and other relationships which provide substantially the same benefits as marriage between two people entered into in other states or jurisdictions where they are allowed are recognized in Connecticut as legal relationships.
If I have a Civil Union from another state, can I dissolve it in Connecticut?
Yes. Connecticut will recognize a "foreign" Civil Union for the purpose of dissolving it as it recognizes marriages entered into in other states. The same rules apply as apply to any marriage.
Is there a residency requirement for dissolving a Civil Union in Connecticut?
Yes. Residency requirements for dissolving a Civil Union are the same as for a dissolving a marriage. One of the parties must have lived in Connecticut for one year before the decree dissolving the Civil Union can be entered; or one of the parties lived in Connecticut at the time of the Civil Union and returned with the intention of permanently remaining in Connecticut before filing the complaint; or the cause for the dissolution arose after either party moved to Connecticut.
If we get married in Connecticut, will we be able to file joint income tax returns?
Yes and no. The federal government does not recognize same sex marriages for the purposed of federal income tax under the so called Defense of Marriage Act. Same sex couples who are married Connecticut residents are be able to file joint state income tax returns but not joint federal income tax returns. Because state income tax is calculated starting from federal adjusted gross income, couples have to calculate their joint federal adjusted gross income in order to prepare their joint Connecticut income tax return in addition to preparing their single or head of household federal income tax returns. We recommend consulting a knowledgeable accountant before filing.
Is getting married enough to give a same sex couple all the same rights that opposite sex couples have?
No. Even though Connecticut law treats couple in same sex marriages like other married couples, federal law does not. So rights and benefits granted by federal law may not be available to same sex couples. These include the right to file joint federal income tax returns and to be treated as spouses for the purpose of federal estate tax , social security and other federal benefits. It is also important to recognize that not all states recognize same sex marriages even though they are legal in the state where they were performed. So couples visiting or moving to other states should consider additional protections such as powers of attorney and healthcare powers. Finally, in the event of divorce, some tax and benefit rules which are controlled by federal law, will not apply to same sex spouses. Contact us to discuss what you may need to know.
