Posts Tagged ‘gay-lesbian’

Q&A on Domestic Partner Tax Filing

February 6, 2011

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…)

California Asks for IRS Guidance on Same-Sex Couples

August 12, 2010

From 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

July 21, 2010

Many 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

July 8, 2010

In 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

June 7, 2010

On June 5 the Wall Street Journal reported on the new approach the IRS is taking on taxation of California registered domestic partners, which we covered here on June 2. A few points in the WSJ article deserve comment. (more…)

Downside to IRS View of Domestic Partners

June 2, 2010

The 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

June 2, 2010

The 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…)