What is the status in Rhode Island for same-sex couples who have been lawfully married in another state or who are partners of a Rhode Island civil union? The R.I. Division of Taxation has clarified its position regrding same sex couples on September 21, 2012.
The Division of Taxation issued a declaratory ruling holding that partners of a R.I. civil union and those who lawfully married in another state can benefit from the marital deduction for Rhode Island estate tax purposes.
The ruling came in a case involving the 2012 death of a person in a same sex couple married in 2007 in Massachusetts.
The Division cited Section 44 - 3.1 of the General Laws to rule that these same sex couples were entitled to the same treatment as one in a spousal relationship for estate tax purposes. As such, the surviving partner may generally use the marital deduction for estate tax purposes and therefore the value of property passing from the decedent to the survivor can be deducted for purposes of the estate tax.
Apparently, the ruling did not delve into similar issues concerning income tax filings.