Colorado was not among 15 states identified recently in a Tax Foundation study as having marriage penalties in their personal income tax brackets.
The state is among the 43 states that levy taxes on income.
The states with marriage penalties are California, Georgia, Maryland, Minnesota, New Jersey, New Mexico, New York, North Dakota, Ohio, Oklahoma, Rhode Island, South Carolina, Vermont, Virginia and Wisconsin, the Tax Foundation reported. And seven other states plus the District of Columbia have penalties built into their income tax systems but allow married filers to file separately to avoid losing benefits, the study says.
Marriage penalties occur within income tax systems when the income brackets for married filers submitting joint returns are less than double the bracket widths applying to single taxpayers, according to the Tax Foundation. Such unequal tax treatments can cause additional financial pain for certain business owners who pay taxes on their business income through their individual income taxes, the analysis states.
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States With Marriage Penalties, as of July 2020
| State | Does State Have a Marriage Penalty? | Does State Have an Income Tax? |
| Alabama | No | Yes |
| Alaska | No | No |
| Arizona | No | Yes |
| Arkansas | No | Yes |
| California | Yes | Yes |
| Colorado | No | Yes |
| Connecticut | No | Yes |
| Delaware | No | Yes |
| Florida | No | No |
| Georgia | Yes | Yes |
| Hawaii | No | Yes |
| Idaho | No | Yes |
| Illinois | No | Yes |
| Indiana | No | Yes |
| Iowa | No | Yes |
| Kansas | No | Yes |
| Kentucky | No | Yes |
| Louisiana | No | Yes |
| Maine | No | Yes |
| Maryland | Yes | Yes |
| Massachusetts | No | Yes |
| Michigan | No | Yes |
| Minnesota | Yes | Yes |
| Mississippi | No | Yes |
| Missouri | No | Yes |
| Montana | No | Yes |
| Nebraska | No | Yes |
| Nevada | No | No |
| New Hampshire | No | Yes |
| New Jersey | Yes | Yes |
| New Mexico | Yes | Yes |
| New York | Yes | Yes |
| North Carolina | No | Yes |
| North Dakota | Yes | Yes |
| Ohio | Yes | Yes |
| Oklahoma | Yes | Yes |
| Oregon | No | Yes |
| Pennsylvania | No | Yes |
| Rhode Island | Yes | Yes |
| South Carolina | Yes | Yes |
| South Dakota | No | No |
| Tennessee | No | Yes |
| Texas | No | No |
| Utah | No | Yes |
| Vermont | Yes | Yes |
| Virginia | Yes | Yes |
| Washington | No | No |
| Washington, D.C. | No | Yes |
| West Virginia | No | Yes |
| Wisconsin | Yes | Yes |
| Wyoming | No | No |
Source: Tax Foundation