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Defense of Marriage Act

1996 Defense of Marriage Act. DOMA - invalidated

Asked Thursday, October 31, 2013 by an anonymous user
On 8/29/13, the U.S. Department of the Treasury and the Internal Revenue Service (IRS) ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes.
The ruling applies regardless of whether the couple lives in a jurisdiction that recognizes same-sex marriage or a jurisdiction that does not recognize same-sex marriage.
The ruling implements federal tax aspects of the June 26 Supreme Court decision invalidating a key provision of the 1996 Defense of Marriage Act.
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Defense of Marriage Act

Same sex couples tax filing status

Asked Thursday, October 31, 2013 by an anonymous user
Legally-married same-sex couples generally must file their 2013 federal income tax return using either the married filing jointly or married filing separately filing status.
Individuals who were in same-sex marriages may, but are not required to, file original or amended returns choosing to be treated as married for federal tax purposes for one or more prior tax years still open under the statute of limitations.
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Defense of Marriage Act

Same sex couples filing amended returns

Asked Thursday, October 31, 2013 by an anonymous user
Individuals who were in same-sex marriages may, but are not required to, file original or amended returns choosing to be treated as married for federal tax purposes for one or more prior tax years still open under the statute of limitations.
Generally, the statute of limitations for filing a refund claim is three years from the date the return was filed or two years from the date the tax was paid, whichever is later. As a result, refund claims can still be filed for tax years 2010, 2011 and 2012.
Some taxpayers may have special circumstances, such as signing an agreement with the IRS to keep the statute of limitations open, that permit them to file refund claims for tax years 2009 and earlier.
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Defense of Marriage Act

Same sex couples - other tax provisions

Asked Thursday, October 31, 2013 by an anonymous user
Same-sex couples will be treated as married for all federal tax purposes, including income and gift and estate taxes.
The ruling applies to all federal tax provisions where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA and claiming the earned income tax credit or child tax credit.
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Defense of Marriage Act

Same sex couple living in state that does not recognize the marraige

Asked Thursday, October 31, 2013 by an anonymous user
For federal tax purposes, the IRS Service has a general rule recognizing a marriage of same-sex individuals that was validly entered into in a domestic or foreign jurisdiction whose laws authorize the marriage of two individuals of the same sex even if the married couple resides in a domestic or foreign jurisdiction that does not recognize the validity of same-sex marriages.
The rules for using a married filing jointly or married filing separately status apply to these married individuals.
Generally the two separate state returns will have to be filed using the filing status of Single or Head of Household
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Defense of Marriage Act

Can a taxpayer’s same-sex spouse be a dependent of the taxpayer?

Asked Thursday, October 31, 2013 by an anonymous user
No. A taxpayer’s spouse cannot be a dependent of the taxpayer.
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Defense of Marriage Act

Same sex couple claiming standard and itemized deductions

Asked Thursday, October 31, 2013 by an anonymous user
No. If a taxpayer’s spouse itemized his or her deductions, the taxpayer cannot claim the standard deduction
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