Same-sex marriages will be recognized for tax purposes

August 29, 2013 | By: Robert A. Green, CPA

If you are same-sex married, you need to learn about new IRS and state tax rules that affect your tax filings, including possibly having to amend open year tax returns. We ask our clients affected to contact us to discuss it soon.

Aug. 30 update: The IRS has released FAQs clarifying the Revenue Ruling. The FAQs make it clear that same-sex married couples must file extended 2012 returns by Sept. 15, 2013, to file as single. The application of yesterday’s Revenue Ruling depends on the tax year in question:
• For tax year 2012 and all prior years, same-sex spouses who file an original tax return on or after Sept. 16, 2013 (the effective date of Rev. Rul. 2013-17), generally must file using a married filing separately or jointly filing status;
• For tax year 2012, same-sex spouses who filed their tax return before Sept. 16, 2013, may choose (but are not required) to amend their federal tax returns to file using married filing separate or joint filing status;
• For tax years 2011 and earlier, same-sex spouses who filed their tax returns timely may choose (but are not required) to amend their federal tax returns to file using married filing separate or joint filing status provided the period of limitations for amending the return has not expired; and
• For tax year 2013 and going forward, same-sex spouses generally must file using a married filing separate or joint filing status.

For more details, see the IRS release: All Legal Same-Sex Marriages Will Be Recognized for Federal Tax Purposes.

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