Accordingly, states like Oklahoma, which passed a constitutional amendment prohibiting same-sex marriages, are now grappling with putting the proverbial genie back in the bottle.

Oklahoma, like several other states, prohibits both same-sex marriage and recognition of any of the consequences of that marriage. But now that the federal government, multiple states, and several Native American tribes recognize the legal results of same-sex marriage, Oklahoma will find itself grappling in increasingly complex legal struggles as it tries to deny the reality of same-sex marriages.

Already, the state refused to acknowledge legal name changes for driver’s licenses and attempted to deny the processing of federal benefits to same-sex couples in the National Guard.

But perhaps most dubious is the Oklahoma Tax Commission’s decision to ignore federal filing status for income tax purposes. Oklahoma “piggy-backs” onto the federal income tax code. Our tax code starts with one’s federal adjusted gross income, and, except in limited circumstances, requires taxpayers to use the same filing status as used for federal.

This fall, the IRS ruled that, if a taxpayer is legally married in one state, he or she is legally married in all states. Once married, taxpayers must use the married-filing-jointly or the married-filing-separately even if they live in a state that does not recognize their marriage.

For Oklahoma, this creates a conundrum for married same-sex couples living here. 

According to the tax commission’s decision, same-sex couples who are deemed married under federal law cannot file using a married status; instead, they must create a phony federal return that uses a single status designation, and file that with their Oklahoma tax return.

In essence, the tax commission is requiring a taxpayer to submit a false federal document with their state return, an act that is normally considered a crime. 

The tax commission provides no guidance on how to complete those phony returns. On the plus side, the new requirement could result in tax savings for same-sex couples. The IRS and the tax commission discourage filing separate income tax forms when a couple is married by creating numerous disincentives.

But if Oklahoma ignores the federal filing status, couples can file separately at the state level and avoid several tax penalties. Through careful manipulation of deductions, exemption, and credits, a savvy taxpayer can take advantage of Oklahoma’s tax laws by claiming married at the federal level and single or head of household at the state level and ultimately pay less state income tax.

Still, these benefits do not negate the complexity that same-sex couples will face as they try to disentangle their jointly held property, not to mention their dependents, for tax purposes.

As time passes, Oklahoma’s refusal to recognize the realities of same-sex marriage will only become more complex.

For example, in community property states, two of which now recognize same-sex marriages, property that is acquired during a marriage is presumed to belong equally to both spouses. How will Oklahoma treat property acquired by a couple in a community property state and transported to Oklahoma?

Will Oklahoma refuse to recognize separation agreements and custody orders when same-sex couples get divorced? Can Oklahoma refuse to recognize immigration visas that are granted to same-sex partners?

Of course, the immigration status of an individual is purely a federal matter.

Still, these issues show that the Oklahoma Constitutional provision is untenable; ultimately, in legal matters such as marital status, there can be only one reality.

Michelle Cantrell is a former attorney who currently works as a tax preparer in Tulsa.