Jack from Ohio Posted August 29, 2013 Report Share Posted August 29, 2013 I see several more years of job security, more work on our part and the opportunity for extra fees.... Here's the full Treasury Department press release, please note the statement regarding amended returns/claims for refund: WASHINGTON — The U.S. Department of the Treasury and the Internal Revenue Service (IRS) today 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. The ruling implements federal tax aspects of the June 26th Supreme Court decision invalidating a key provision of the 1996 Defense of Marriage Act. “Today’s ruling provides certainty and clear, coherent tax filing guidance for all legally married same-sex couples nationwide. It provides access to benefits, responsibilities and protections under federal tax law that all Americans deserve,” said Secretary Jacob J. Lew. “This ruling also assures legally married same-sex couples that they can move freely throughout the country knowing that their federal filing status will not change.” Under the ruling, same sex couples will be treated as married for all federal tax purposes, including income and gift and estate taxes. The ruling applies to all federal tax provisions where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA, and claiming the earned income tax credit or child tax credit. Any same-sex marriage legally entered into in one of the 50 states, the District of Columbia, a U.S. territory, or a foreign country will be covered by the ruling. 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. Generally, 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. As a result, refund claims can still be filed for tax years 2010, 2011, and 2012. Some taxpayers may have special circumstances (such as signing an agreement with the IRS to keep the statute of limitations open) that permit them to file refund claims for tax years 2009 and earlier. Additionally, employees who purchased same-sex spouse health insurance coverage from their employers on an after-tax basis may treat the amounts paid for that coverage as pre-tax and excludable from income. https://www.facebook.com/nationalassociationofenrolledagents/posts/524743047596122 Quote Link to comment Share on other sites More sharing options...
jainen Posted August 29, 2013 Report Share Posted August 29, 2013 >>several more years of job security<< Thanks for posting this right away, Jack! I need as much time as possible to understand it. This is a big help, but we still can't really say there is "certainty and clear, coherent tax filing guidance for all." There are still enormous holes in it, like Registered Domestic Partners. Under California's Family Code, RDPs have exactly the same standing as married in every aspect. But some opposite-sex RDPs don't want to be married under federal law, because it would screw up pensions and other stuff. Anybody know of a state that has a DOMA clause in its Constitution, so it can't recognize same-sex marriages from another state, but still requires the same state filing status as federal? Lots of fun!! Quote Link to comment Share on other sites More sharing options...
Jack from Ohio Posted August 29, 2013 Author Report Share Posted August 29, 2013 How can we be expected to understand it when the IRS does not yet fully understand how it is to be implemented. Here is another caveat. I am in Ohio. A legally married same sex couple moves here. I understand how to file Federal, but since Ohio does not recognize the marriage, I must file them as single/HOH for Ohio to follow Ohio regulations. However, Ohio status must follow Federal status. This means creating 3 returns to accomplish this and more fees. Quote Link to comment Share on other sites More sharing options...
jainen Posted August 29, 2013 Report Share Posted August 29, 2013 >>Ohio does not recognize the marriage<< Oh, yes it does! Just last month an Ohio court said so! http://www.huffingtonpost.com/2013/07/28/ohio-gay-marriage-victory_n_3665476.html Don't forget to take a good update class this year. Quote Link to comment Share on other sites More sharing options...
TAXMAN Posted August 29, 2013 Report Share Posted August 29, 2013 any body know what is Virginia, west virginia, and maryland's take on this new information? Quote Link to comment Share on other sites More sharing options...
Jack from Ohio Posted August 29, 2013 Author Report Share Posted August 29, 2013 The purpose stated for their lawsuit has no basis. Ohio eliminated Estate tax effective Jan. 1, 2013. The court ruling is singular in nature and does not strike down any Ohio laws or statutes. The ruling will be appealed. AG for Ohio is sticking by the laws as written and passed now. There will certainly be other lawsuits but the idea of avoiding Estate Tax in Ohio is not valid. Quote Link to comment Share on other sites More sharing options...
Guest Taxed Posted August 29, 2013 Report Share Posted August 29, 2013 Since MA recognized same sex marriages for some time, and allowed MFJ for state return I would first run the return as MFJ and file the state ONLY. Then change it to Single or HH and run it and file Federal. Just takes 15 to 20 more minutes to do the switch. So it just became easier for me MFJ all the way. So those of you in states that do not allow same sex marriags if this option is required you will have to do similar gyration but in reverse. MFJ for Federal and single/HH for state. Quote Link to comment Share on other sites More sharing options...
Gail in Virginia Posted August 29, 2013 Report Share Posted August 29, 2013 It is my understanding that Virginia is not recognizing same sex marriages no matter where they occur. I am sure that will be challenged in court in the near future, if it is not already on the docket. Quote Link to comment Share on other sites More sharing options...
Guest Taxed Posted August 29, 2013 Report Share Posted August 29, 2013 But if you have a same sex couple residing in VA but married in MA you can do MFJ for Federal and single/HH for VA. Quote Link to comment Share on other sites More sharing options...
jainen Posted August 29, 2013 Report Share Posted August 29, 2013 >>can do MFJ for Federal and single/HH for VA<< Head of Household based on your stepchild (spouse's child)? Quote Link to comment Share on other sites More sharing options...
jainen Posted August 30, 2013 Report Share Posted August 30, 2013 >>refund claims can still be filed for tax years 2010, 2011, and 2012<< In a related FAQ, the IRS explains that the ruling is effective 9/16/13. That means if you have same-sex married taxpayers on extension who want to file as Single for 2012, they only have until September 15. The same is true for any prior year still open.. After Sep 15 they will have to file original returns as MFJ or MFS. 1 Quote Link to comment Share on other sites More sharing options...
Mr. Pencil Posted September 23, 2013 Report Share Posted September 23, 2013 I see several more years of job security, more work on our part and the opportunity for extra fees... WASHINGTON — The U.S. Department of the Treasury and the Internal Revenue Service (IRS) today 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. What if I get married in California, but then move to Texas where that marriage is not recognized, so I marry somebody else? Quote Link to comment Share on other sites More sharing options...
Guest Taxed Posted September 23, 2013 Report Share Posted September 23, 2013 What if I get married in California, but then move to Texas where that marriage is not recognized, so I marry somebody else? Maybe Texas will allow you to marry a sexy Texan gal? You can have a Californian and a Texan! Quote Link to comment Share on other sites More sharing options...
Mr. Pencil Posted September 23, 2013 Report Share Posted September 23, 2013 Yes, and they're both community property states--I can't wait to see the new Form 8958 http://www.irs.gov/pub/irs-access/f8958_accessible.pdf !! Quote Link to comment Share on other sites More sharing options...
kcjenkins Posted September 23, 2013 Report Share Posted September 23, 2013 What if I get married in California, but then move to Texas where that marriage is not recognized, so I marry somebody else? Nope, once married, anywhere, you must get a divorce before you are legal to marry again. Can't have it both ways, once you get married ANYWHERE you are not free to marry again, absent a divorce. Quote Link to comment Share on other sites More sharing options...
Mr. Pencil Posted September 23, 2013 Report Share Posted September 23, 2013 You mean Texas would make me get divorced even though they say I was never married in the first place? Talk about having it both ways! Quote Link to comment Share on other sites More sharing options...
kcjenkins Posted September 24, 2013 Report Share Posted September 24, 2013 Yes, it does seem odd, but then the whole situation is a bit out of the ordinary. Still, it should not ever happen, because if they are homosexuals, they would not then want to make a 'straight' marriage anyway. Quote Link to comment Share on other sites More sharing options...
joanmcq Posted September 24, 2013 Report Share Posted September 24, 2013 The purpose stated for their lawsuit has no basis. Ohio eliminated Estate tax effective Jan. 1, 2013. The court ruling is singular in nature and does not strike down any Ohio laws or statutes. The ruling will be appealed. AG for Ohio is sticking by the laws as written and passed now. There will certainly be other lawsuits but the idea of avoiding Estate Tax in Ohio is not valid. If you read the article, the Ohio suit is to recognize the marriage. It was a separate case in PA that was about estate tax. At last heard, both VA & Utah have said to file same as federal unless the state laws are changed. MD has same sex marriage. Quote Link to comment Share on other sites More sharing options...
Mr. Pencil Posted September 24, 2013 Report Share Posted September 24, 2013 it should not ever happen, because if they are homosexuals, they would not then want to make a 'straight' marriage anyway. You haven't been in California very long! Quote Link to comment Share on other sites More sharing options...
joanmcq Posted September 24, 2013 Report Share Posted September 24, 2013 She's in Arkansas, Pencil Pusher. I don't think they have bisexuals there. :) 1 Quote Link to comment Share on other sites More sharing options...
Guest Taxed Posted September 24, 2013 Report Share Posted September 24, 2013 She's in Arkansas, Pencil Pusher. I don't think they have bisexuals there. I have met Christian bisexuals! These people go to Church every Sunday. Send their kids to bible study. Act "Christian like" in public, but in their bedrooms it is a different story. They are more imaginative than you average athiest! So I can Guarantee you there are bisexuals in Arkansas, and that too bible quoting Christians. Quote Link to comment Share on other sites More sharing options...
Jack from Ohio Posted September 24, 2013 Author Report Share Posted September 24, 2013 I have met Christian bisexuals! These people go to Church every Sunday. Send their kids to bible study. Act "Christian like" in public, but in their bedrooms it is a different story. They are more imaginative than you average athiest! So I can Guarantee you there are bisexuals in Arkansas, and that too bible quoting Christians. The number of ironic parts of this quote amaze me! You seen very knowledgeable in the areas you post of. Quote Link to comment Share on other sites More sharing options...
Guest Taxed Posted September 24, 2013 Report Share Posted September 24, 2013 >>> You seen very knowledgeable in the areas you post of. You mean you never met a Christian bisexual in Ohio? Quote Link to comment Share on other sites More sharing options...
Jack from Ohio Posted September 24, 2013 Author Report Share Posted September 24, 2013 >>> You seen very knowledgeable in the areas you post of. You mean you never met a Christian bisexual in Ohio? I think I may have met someone on here that meets those criteria. (consider how I would know that?) Quote Link to comment Share on other sites More sharing options...
Guest Taxed Posted September 24, 2013 Report Share Posted September 24, 2013 I think I may have met someone on here that meets those criteria. (consider how I would know that?) So now your conservative imagination must be running wild if you think you met someone here?? Quote Link to comment Share on other sites More sharing options...
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