This is the first tax season in which many gay and lesbian couples will file federal income tax returns reflecting community property rules. The change affects tax returns for 2010, and also provides an opportunity (but not an obligation) to amend prior year tax returns if the result is a refund. Here are some questions and answers regarding the new filing requirement. (more…)
Posts Tagged ‘gay-lesbian’
Q&A on Domestic Partner Tax Filing
Sunday, February 6th, 2011California Asks for IRS Guidance on Same-Sex Couples
Thursday, August 12th, 2010From time to time, bar associations, tax practitioners and others plead with the IRS to issue guidance dealing with some aspect of the tax law. In an unusual move, the legislature of the State of California has done the same, adopting a resolution calling on the IRS to issue a revenue ruling on the income tax treatment of same-sex couples. (more…)
Google Search for Fairness
Wednesday, July 21st, 2010Many of the country’s leading companies now provide the same health benefits to same-sex couples that they provide to heterosexual married couples. The policy helps these companies compete for the best talent, and also reduces one of many forms of discrimination against same-sex couples. These couples still suffer a disadvantage related to their health benefits, however, due to their treatment under the tax law. (more…)
Federal District Court Strikes Down DOMA
Thursday, July 8th, 2010In a case that would affect filing status under the federal income tax as well as a broad array of other rights and obligations, including health benefits and Social Security benefits, a federal district court in Massachusetts has ruled that the 1996 law defining marriage as meaning “only a legal union between one man and one woman as husband and wife” — the Defense of Marriage Act, or DOMA — violates the Equal Protection Clause of the United States Constitution. (more…)
More on California Registered Domestic Partners
Monday, June 7th, 2010Downside to IRS View of Domestic Partners
Wednesday, June 2nd, 2010The new IRS view of California registered domestic partners won’t work out to everyone’s advantage. One potential downside is highlighted in a companion (PDF) to the Memorandum described in our first post on the subject. In some situations, a member of a registered domestic partnership may find it harder to get off the hook for past tax liabilities. (more…)
New IRS Position on California Domestic Partners
Wednesday, June 2nd, 2010The IRS has released a Memorandum (PDF) from the Office of Chief Counsel changing its position on the tax treatment of registered domestic partners in California. It appears that the Memorandum’s conclusion will reduce the federal income tax for many of those couples, not only for the current year and future years, but also for years going back to 2007 for those who choose to amend past returns. The Memorandum raises a number of questions, however, and we’re awaiting clarification from the IRS on these issues. (more…)
