Tag Archives: SAME-SEX COUPLES

MORE ON RETURNS OF SAME-SEX COUPLES

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 … Continue reading

Posted in AMENDED RETURNS, COMPLIANCE, DELINQUENT RETURN, JOINT RETURNS, 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

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