ALL STAR TAX SOLUTIONS
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Can Same Sex Married Couples File a Joint Tax Return? Amend 2011 and 2012 Filed Returns?
Posted on February 3, 2014 at 11:22 AM |
Can Same Sex Married Couples File a Joint Tax Return? Amend 2011 and 2012 Filed Returns? For federal tax purposes, same sex couples who are married under state law are considered married for federal purposes. This includes not only income taxes but also gift and estate taxes. The ruling applies to 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 (!). However, the ruling does not apply to registered domestic partnerships, civil unions, or similar formal relationships recognized under state law. For filing purposes, this means that the choices for legally-married same-sex couples are now the same as anyone else: single; married filing jointly; married filing separately; head of household and qualifying widow(er) with dependent child. It also means that 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. Forstatute of limitations purposes, refund claims can generally be filed for tax years 2010, 2011, and 2012 (some exceptions apply). If you’re not sure about the statute of limitations – or whether it makes good tax sense to file an amended return – please contact us at [email protected] or call us at (714) 879-2747 -- Posted By Julie Standish EA MBA to ALL STAR TAX SOLUTIONS at 2/03/2014 07:04:00 AM |
Categories: Same Sex Married Couples
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vaypag
12:54 PM on February 8, 2022
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jalalat
12:23 AM on February 9, 2022
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frihono
9:49 PM on February 11, 2022
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tanycarl
3:24 PM on February 12, 2022
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worsard
1:00 PM on February 13, 2022
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sireith
9:52 AM on February 14, 2022
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wilned
9:49 AM on February 15, 2022
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okanarr
7:12 AM on February 16, 2022
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