IRS Issues Tax Guidance for Same-Sex Marriages | Tax Tip of the Week | No. 216
These Changes Affect 2013 Tax Returns....
The U.S. Department of the Treasury and the Internal Revenue Service (IRS) on September 4, 2013 ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes. The ruling applies regardless of whether the couple lives in a jurisdiction that recognizes same-sex marriage or a jurisdiction that does not recognize same-sex marriage.Under the ruling, same sex couples will be treated as married for all federal tax purposes, including income and gift and estate taxes. However, the ruling does not apply to registered domestic partnerships, civil unions, or similar formal relationships recognized under state law.Legally-married same-sex couples generally must file their 2013 federal income tax return using either the “married filing jointly” or “married filing separately” filing status. Individuals who were in same-sex marriages may, but are not required to, file original or amended returns choosing to be treated as married for federal tax purposes for one or more prior tax years still open under the statute of limitations. If a protective claim was filed, the taxpayers are permitted to file refund claims to tax years 2009 and earlier.The entire press release, Revenue Ruling 2013-17 and FAQs can be found in NATP’s Tax Guidance for Same-Sex Marriages page.You can contact us in Dayton at 937-436-3133 and in Xenia at 937-372-3504. Or visit our website.
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