Tag Archives: DOMA

IRS ISSUES RULES FOR SAME-SEX COUPLES

Posted on September 3, 2013 by steinbergtaxlaw

On August 29, 2013 the Department of the Treasury and IRS jointly announced issuance of tax filing guidance for same-sex couples in response to the U.S. Supreme Court decision in U.S. v. Windsor, 570 U.S. __, 133 S. Ct. 2675 … Continue reading →

Posted in AMENDED RETURNS, MARRIED PERSONS, RETURNS, TAX | Tagged , , , , , , , , , | Leave a comment

IMPACT OF THE SUPREME COURT’S DECISION IN U.S. V WINDSOR: LEGALLY MARRIED SAME- SEX COUPLES NOW WILL LIVE IN THE SAME TAX WORLD AS DO OTHER MARRIED COUPLES

Posted on July 5, 2013 by steinbergtaxlaw

The Defense of Marriage Act (DOMA), as enacted, had two-prongs, namely: Section 2 of the Act provided and still provides that no state need recognize same-sex marriages legally consecrated under the laws of another state. Section 3 of the Act … Continue reading →

Posted in AMENDED RETURNS, EMPLOYMENT TAXES, INNOCENT SPOUSE, JOINT RETURNS, MARRIED PERSONS, TAX | Tagged , , , , , , , , | 4 Comments