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I am totally ignorant in this area, just want to say how great this group is. No matter what exotic question comes up, someone always seems to come forward with an answer, or at least a direction in which to look for an answer. Just want to thank you all, I've learned a lot, myself, and I know I'm not the only one.

Why would you not treat the couple as you would any heterosexual couple on these points? Whatever your firm's policy is for documentation, that is what you should follow. If the couple says they are married, why wouldn't you accept that? Don't you accept their word from "straight" couples? The State of MD has recognized same sex marriages for the last 2 1/2 years, so I am assuming you haven't had any of these returns to prepare yet. The partners' change of names is a matter of choice, and in some states has been difficult for one or both to change names. It is a matter of state law at this point about the limitations on name changes. If the state allows, they may each retain their existing names just as some heterosexual couples do also, one may choose to take the name of his or her spouse, they may both decide to change names to a hyphenated version of both names, or they may decide on an entirely new name that establishes an identity of their family. Really, I'd just ask them like you would any other newly married couple if they've notified the SSA of any name change and if the SS cards you are presented accurately reflects their current names since being married. You might also consider asking if they have a preference about whose name appears as the primary name on the returns.

Funny, isn't it, that 'round' is so darn cute in most every critter except people? LOL

I require no proof of marriage if they say they are married they are. My problem is married people saying they are not married. Every year I have people who have filed as unmarried come in when they go to do something and now need a return MFJ . Most of the time we have done only one of their returns.

The only thing I know about UN employees is that they have to itemize. I did one about a billion years ago. But I have an acquaintance who worked for the UN...and she mentioned this within the past decade.

I never say "emolument" when I can say "compensation." That's because I eschew obfuscation.

A 1040 An 1120 A C corp An S corp An LLC That is all.

You be my ... Fuhrer ..........

I like Jim's answer. SCorp can own the disregarded entity LLC if 100% ownership of both the original property and replacement property. Rich

Is the client American? if he's not (most cruise ship employees aren't)......his income isn't subject to FICA....and you'd file 1040-NR.

Ridiculously cute baby pygmy hippo takes his first swim:

There are private letter rulings (LTR 200807005 for example) that allow for replacement property to be held by disregarded entities. So the fact that title to the replacement property is in the name of a disregarded LLC is not necessarily a problem. If the LLC was not owned by the S Corporation at the time of the exchange, that may be a problem, but not necessarily. In the letter ruling the taxpayer wanted to acquire as the replacement 100% of the partners' interest in a partnership that owned the property, and that was deemed a good exchange. I would caution against dissolving the corporation without careful research. There will be a deemed sale of the property at fair market value upon liquidation and gain or loss recognized by the corporation and taxed to the shareholder, and it will do nothing to cure a failed exchange, if that is the case.

Your Octopus Adorabilis might be related to a "land" persona ------- :