Although the Internal Revenue Service began recognizing same-sex marriages on August 29, 2013, the North Carolina Department of Revenue has now issued a Directive that does the same (October 24, 2014). The Directive states “Same-sex couples who are legally married under any state law by December 31, 2014 must generally file a North Carolina income tax return using the same filing status claimed on the federal income tax return. However, if one spouse is a non-resident individual and has no North Carolina taxable income of the tax year, the spouse that is a resident of North Carolina or has North Carolina taxable income may elect to file a return as married filing separately. Individuals in a domestic partnership, civil union, or long-term relationship, but not legally married, must claim the filing status of single, or if qualified, head of household or qualifying widower.”