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?
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 […]
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 […]