Bloomberg has an interesting piece on how the IRS decision to require same-sex spouses to file joint returns will play out. Prior to the feds' decision, same-sex couples would have to file jointly in the states that recognized their marriages but fill out 'fake' individual returns to file their federal taxes. Now same-sex spouses who live in states that don't recognize their legal relationships after getting married in jurisdictions that do will have to file joint federal taxes but 'fake' state tax returns. Cohesion in taxes won't happen until every state recognizes same-sex marriage- or at least do not reference federal tax returns for state-level returns.