This 13th post about the history of marriage in the tax code pulls together the previous 12 parts in one place, with links below.
Let’s look at things that could be considered “hidden” marriage penalties.
The tax reform of 1986 eliminated the marriage penalty at the lower income levels. The marriage penalty did still exist, but only at higher income levels.
The tax oddity that we now call the “marriage penalty” came about in 1971. Let’s look at some examples.
Head of household filing status was created in 1951.
in 1948, Congress created filing statuses. The original filing statuses in 1948 were: Single; Married Filing Jointly; and Married Filing Separately.
After Poe v. Seaborn, proposals to equalize the tax treatment of married couples were floated in 1933, 1934, 1937 and 1941, but none of the proposals were adopted.
Now let’s look at what the IRS and the courts had to say about the issue of filing separate tax returns and community property law in the 1920s.
Community property laws factored heavily into the creation of filing statuses in the U.S. Tax Code.
Back in 2014 and into 2015, I posted a multi-part series of posts about the history of marriage in the tax code. In 2016 I was asked to condense that series into a CPE presentation. Here are excerpts from that presentation. This series of posts will cover a lot of the same ground as was […]