Category: Same-Sex Marriage and Taxes

Tax Headaches for Same-Sex Couples in California, Nevada and Washington

The New York Times has a good article about the tax headaches faced by same-sex married couples in California, Nevada and Washington, where special “community property rules” apply.  An IRS ruling in 2010 allows same-sex married couples in those states to calculate their federal taxes in the same was as opposite-sex couples.  Most people considered […]

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Oops! Yale Payroll Error Costs Gay Employees

Yale University says it made a payroll error that resulted in under-withholding for 61 employees with same-sex partners.  Yale failed to withhold federal taxes on the value of domestic partner health insurance during 2010.  Same-sex marriage is legal in Connecticut, where Yale is located, but the federal government does not recognize same-sex marriage.  The issue here […]

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Barclays to Reimburse Same-Sex Couples for Health Insurance Costs

British-based Barclays has announced that it will “gross up” pay of U.S. employees to help off-set the extra taxes paid by employees whose health insurance covers a same-sex partner.  Under federal law, the value of insurance coverage for people other than spouses or dependents is included in income.  (Remember, federal law does not recognize same-sex […]

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IRS Ruling — What Does it Mean for Iowa Same-Sex Couples?

As I posted earlier, the IRS recently issued three rulings – a “private letter ruling” and two “CCAs” (CCA = Chief Counsel Advice) that give same-sex couples in California somewhat equal treatment to opposite-sex married couples when filing federal tax returns. You may be wondering how this will affect same-sex married couples in Iowa. Here […]

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IRS Private Letter Ruling on Same-Sex Couples in California

The IRS recently issued a “private letter ruling” that affects same-sex married couples in California. Read more here: http://online.wsj.com/article/SB10001424052748704080104575286931017169308.html. What affect does this have on same-sex married couples in Iowa? It really won’t have much of an affect, because this ruling deals with “community property” rules. Iowa is not a community property state. I’ll post […]

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