It is noteworthy that the IRS announced new rules for same-sex couples (Rev. Rul. 2013-17) discussed in my post of 9/3/2013 (IRS Issues Rules for Same-Sex Couples) applies to original or amended tax returns filed on or after September 16, 2013. This means that the new rules will apply to:
- 2012 returns filed after September 16, 2013, whether on extension or delinquent.
- Delinquent returns filed for any year on or after September 16, 2013.
- Amended returns filed at the option of the same-sex couple to claim joint return status within three years from the original due date of the original return, without regard to extensions (See Internal Revenue Code Section 6013(b)(2)(A).
The new rules discussed in my earlier post can be financially beneficial or detrimental to a same-sex couple depending on the couple’s particular situation.
© 2013 by Robert S. Steinberg, Esquire
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