On May 11, 2011, Delaware Governor Jack Markell signed into law legislation Senate Bill 30 allowing same-sex civil unions and fully recognizing same-sex relationships. The bill provides that parties to a civil union are to enjoy the same rights, protections and obligations that exist for married persons such as hospital visitation rights, property and last will and testament transfers, the ability to live together in nursing homes, joint adoption, and other legal issues. Also under the bill, Delaware recognizes legal relationships that same-sex couples enter into in another jurisdiction – whether it is a civil union or marriage – and treat the relationship as a civil union.
Our understanding is that the DE individual tax return form for 2012 will include civil union as a filing status - similar to NJ. Since same-sex couples will not be able to file a joint federal return they may find that tax preparation fees go up! In most software, these returns are prepared simultaneously and there is no way to draw from 2 different federal returns for one state return.
For a copy of Delaware Senate Bill 30, please click on the link provided below.