$$ Taxes $$
On 29 August 2013 the U.S. Department of the Treasury publicized a press release defining the federal government's post-DOMA stance regarding taxes for legally married same-gender couples in the united States. This information applies to couples who are legally married. It does not apply to couples in legal Civil Unions or those in Domestic Partnerships. All Legal Same-Sex Marriages Will Be Recognized for Federal Tax Purposes- Ruling Provides Certainty, Benefits and Protections Under Federal Tax Law for Same-Sex Married Couples
Legally married same-gender couples can file refund claims 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.
How to File a Claim for Refund
Taxpayers who wish to file a refund claim for income taxes should use Form 1040X, Amended U.S. Individual Income Tax Return.
Taxpayers who wish to file a refund claim for gift or estate taxes should file Form 843, Claim for Refund and Request for Abatement.
For information on filing an amended return, go to Tax Topic 308, Amended Returns at http://www.irs.gov/taxtopics/tc308.html or the Instructions to Forms 1040X and 843. Information on where to file your amended returns is available in the instructions to the form.
Be Sure to Check Your Resources Before Filing Your Taxes!
We strongly encourage all LGBTIQ couples to carefully check the state tax regulations and the current I.R.S. regulations that apply in the state where they file before beginning the process of filing their taxes each year.
Tax Resources for LGBT Couples:
State Taxes and Married Same-Sex Couples (Posted on October 26, 2013 by Carol V. Calhoun)
Legally married same-sex couples will now file federal returns (and calculate federal adjusted gross income and federal taxable income) using either joint filing status or married filing separately status. Thus, the question arises whether married same-sex couples may use such status at the state level, even in states that do not otherwise recognize their marriages. This is an excellent state-by-state resource.
In addition to taxes, we cannot emphasize strongly enough how important it is for LGBTIQ couples to have complete paperwork in place to protect themselves as much as possible. Nerdwallet provides a Same-Sex Planning Tool that my be helpful.
TAX DAY WILL OCCUR ON TUESDAY, APRIL 15, 2014
As millions of Americans file their income taxes, members of Marriage Equality USA will hold their annual Tax Day Protests at local U.S. Post Offices across the country. These actions call attention to the tax inequities faced by same-sex couples as a result of the state and federal laws that refuse to recognize or extend civil marriage protections to same-sex couples. These events highlight the ongoing moral and financial costs of denying marriage equality to same-sex couples -- as well as the consequences paid by all Americans as a result of these discriminatory state and federal laws.