IRS Ruling on Same Sex Marriages

Indianapolis Attorney Experienced in Issues Involving Same-Sex Married Couples

Attorney Represents Same-Sex Couples in Central Indiana

In August 2013, the U.S. Department of the Treasury and the Internal Revenue Service (IRS) ruled that same-sex couples who were legally married in jurisdictions that recognize their marriages will be treated as married for federal tax purposes. According to the IRS, the ruling applies regardless of whether the couple resides in a jurisdiction that recognizes same-sex marriage or one that does not.

Provisions of the Ruling

Under the ruling, same-sex couples will be treated the same as married for all federal tax purposes where marriage is a factor, including:

  • Income, gift, and estate taxes
  • Filing status
  • Claiming personal and dependency exemptions
  • Eligibility for the standard deduction
  • Employee benefits
  • Contributions to an IRA
  • Claiming the earned income tax credit or child tax credit

The ruling does not apply to registered domestic partnerships, civil unions, or other relationships recognized under state law.

Filing Requirements

Legally married same-sex couples typically must file their 2013 federal income tax return by choosing either the married filed jointly or married filed separately status. They may, but are not required to, file original or amended returns requesting to be treated as married for federal tax purposes for one or more prior years that are still open under the statute of limitations – 2010, 2011, and 2012. The statute of limitations for filing a refund claim is three years from the date the return was filed or two years from the date the tax was paid, whichever is later.

Same-sex couples need to be aware of their rights and obligations under federal tax law. For advice concerning same-sex tax issues, get guidance from Barbara J. Baird, an Indianapolis attorney who has been practicing law in Indiana since 1977. Contact Attorney Baird online, or call her at 317-248-5120 today.

The Law Office of Barbara J. Baird represents clients living in Indianapolis, Carmel, Fishers, Zionsville, Noblesville, Danville, Greenfield, Bloomington, Lafayette, Fort Wayne, and South Bend, Indiana. Marion County · Hamilton County · Boone County · Johnson County · Hendricks County · Hancock County