Here’s a complication of the DOMA ruling that I’m now dealing with, involving a real-life client:
- Spouse A and Spouse B are in a same-sex marriage.
- Spouse A had a simple tax return and we filed the return before April 15th. Because of DOMA, the filing status on this return was “single.”
- Spouse B’s situation is more complicated. We had to put the return on extension and it hasn’t been filed yet.
What now? DOMA no longer exists, so we can’t just file Spouse B’s return as a single person. I suppose we’ll have to file an amended return as married filing jointly, re-reporting Spouse A’s information and adding Spouse B’s information, and attach explanations so the IRS understands what’s going on.
Filing an amendment is probably the easiest way. It is also lawful to file a married filing joint return which replaces the single return. See IRC 6013(b) Joint return after filing separate return.
The latter could potentially have some advantages in terms of the making of elections, though I can’t think of any off the top of my head.
To protect my butt I’ll add this: Disclosure under 6694(a) may be required.
Thanks for the comment, Anthony, and the citations. Good info.
[…] This was my initial blog post after the ruling, in which I give a basic overview of what changes. DOMA Done, But Complications Live On: […]
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