Can a person in a same-sex marriage file their Nebraska tax return as married? The short answer is: no.
Must a person in a same-sex marriage use a filing status of married when they file an amended tax return for 2011 and 2012?
Thirty states now recognize same-sex marriage. How does this affect state tax returns?
Wisconsin has released updated tax guidance for same-sex married couples – they can now file joint Wisconsin tax returns.
One of my special research projects has been to research the history of marriage in the U.S. Tax Code. I started this project nearly 3 years ago. Around this time, my practice became heavily involved in helping couples in same-gender marriages navigate the tax complexities they faced when the Defense of Marriage Act existed. A […]
Scenario: Angie and Alice are in a same-sex marriage. In 2012, Alice went through the adoption process to become the parent of Angie’s child. Because of the Defense of Marriage Act, Alice properly filed her 2012 tax return as a single person … and claimed the adoption credit for adopting Angie’s child. Questions: After the […]
Tax blogs, including mine, have been alive with talk of the federal tax implications of last week’s DOMA ruling. But what about at the state level? What changes on Iowa taxes for couples in same-sex marriages in Iowa? The answer is: very little changes on Iowa taxes. Shortly after same-sex marriage became legal in Iowa […]
The US Supreme Court ruled on Wednesday that the Defense of Marriage Act is unconstitutional. Couples in same-sex marriages are now treated as married for all federal purposes, including taxes. Here’s a roundup of stories relating to taxes and the DOMA ruling: On My Blog DOMA Ruled Unconstitutional: This was my initial blog post after […]
On the DOMA ruling: what if you’re a gay couple that has a marriage certificate from Iowa but live in a state that doesn’t recognize gay marriage?
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 […]