Same-sex Marriage, Amended Tax Returns and Filing Status
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?
Life After DOMA: A History of Marriage in the Tax Code
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 […]
Life After DOMA: Estate Tax
I talk a lot on this blog about the income tax implications to same-sex married couples of the Defense of Marriage Act being struck down. But like a lot of folks, I tend to gloss over the estate tax implications because estate tax seems to affect so few people. Still, it’s important to reflect on […]
