Tag: Same-sex marriage

Prior-Year Adoption Credits and Same-Sex Marriage

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 […]

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Life After DOMA: What if You Amend One Year But Not the Next?

Something else that’s been playing on my mind about the DOMA ruling: since amending prior years (2010-2012) to file as married is optional for same-sex married couples, what happens if the couple has carryback or carryforwards that affect multiple years, but they don’t want to amend all affected years? For example, say it’s beneficial for […]

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