The Illinois Department of Revenue has finally issued guidance saying that couples in same-sex civil unions can file as married on their state tax returns. Illinois passed a law in June that allows same-sex civil unions. At the time, the Illinois Department of Revenue had said that couples in same-sex civil unions would NOT be […]
When and if DOMA is overturned, how will tax law treat gay couples in civil unions or domestic partnerships?
This is not a tax issue per se, but the outcome of the case is of interest to anyone who follows issues related to gay marriage. Lawyers for the U.S. House of Representatives say gays are not entitled to the same heightened legal protections as other minorities because “they are far from politically powerless and […]
I talk a lot about the effects the Federal Defense of Marriage Act has on taxes for same-sex married couples. But DOMA reaches beyond just taxes; it impacts everything at the federal level because for all federal purposes, same-sex married couples are considered legal strangers. As this New York Times article points out, this affects […]
For my same-sex clients and anyone else interested in the issues, here is an update on DOMA challenges and gay marriage news. This is all from the Wall Street Journal (link is at the end of this article). California passed a law last week that will allow gay married couples from other states to get […]
Divorces are often messy — and are even messier when the couple getting a divorce is a same-sex married couple. One of the messes that can pop up is recapture of the Homebuyer Tax Credits. Background The Homebuyer Credits existed in several forms between 2008 and the first part of 2010. Many people claimed these […]
Update: The Illinois Department of Revenue has changed its mind. Couples in same-sex civil unions can file joint Illinois tax returns. Click here for more information. Illinois now allows same-sex civil unions and recognizes same-sex marriages conducted outside the state — but it does not recognize those unions for tax purposes. The Illinois Department of Revenue […]
Two lawsuits have been filed this week which challenge the Federal Defense of Marriage Act of 1996 (DOMA). DOMA defines marriage, for federal government purposes, as being ONLY between a man and a woman. As we have blogged about before at the Dinesen Tax Times, this creates unique headaches for same-sex couples who are legally married under […]