Jeffrey M. Rosenblum, P.C.
  • Home
  • Firm
  • Attorney
  • Bankruptcy And Debt Relief
    • Bankruptcy Before Or After Divorce
    • Business Bankruptcy
    • Chapter 7 Bankruptcy
    • Filing Chapter 7 Chapter 13 Bankruptcy
    • Garnishments Liens Creditor Harassment
    • Lien Stripping
    • Loan Modifications
    • Saving Your Home
    • Short Sales
    • Medical Debt Relief
    • Taxes And Bankruptcy
    • What You Need To Know About Bankruptcy
    • Which Chapter Is Right For Me?
  • Tax Law
    • Business Commercial Tax Matters
    • Estate Planning, Probate & Tax Planning
    • IRS Tax Disputes
    • State Local Tax Disputes
    • Tax Audit Representation
  • Medical Malpractice And Personal Injury
  • Blog
  • Contact
Select Page

Treasury and IRS Announce That 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

On behalf of Jeffrey M. Rosenblum, P.C. | Sep 3, 2013 | Firm News

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 26 Supreme Court decision invalidating a key provision of the 1996 Defense of Marriage Act.

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.

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, see Tax Topic 308, Amended Returns, available on IRS.gov, or the Instructions to Forms 1040X and 843. Information on where to file your amended returns is available in the instructions to the form.

Future Guidance
Treasury and the IRS intend to issue streamlined procedures for employers who wish to file refund claims for payroll taxes paid on previously-taxed health insurance and fringe benefits provided to same-sex spouses. Treasury and IRS also intend to issue further guidance on cafeteria plans and on how qualified retirement plans and other tax-favored arrangements should treat same-sex spouses for periods before the effective date of this Revenue Ruling.

Other agencies may provide guidance on other federal programs that they administer that are affected by the Code.
Revenue Ruling 2013-17, along with updated Frequently Asked Questions for same-sex couples and updated FAQs for registered domestic partners and individuals in civil unions, are available today on IRS.gov. See also Publication 555, Community Property.

Treasury and the IRS will begin applying the terms of Revenue Ruling 2013-17 on Sept. 16, 2013, but taxpayers who wish to rely on the terms of the Revenue Ruling for earlier periods may choose to do so, as long as the statute of limitations for the earlier period has not expired.

  • Facebook
  • Twitter
  • LinkedIn

Recent Posts

  • How to start a Chapter 11 bankruptcy case
  • How can bankruptcy help me protect my home?
  • What happens if I don’t pay my credit card bill?
  • Chapter 7 bankruptcy exemptions and how they protect filers
  • Misconceptions with a Chapter 11 bankruptcy filing

Archives

  • January 2021
  • December 2020
  • November 2020
  • October 2020
  • September 2020
  • August 2020
  • July 2020
  • June 2020
  • May 2020
  • April 2020
  • March 2020
  • December 2019
  • November 2019
  • October 2019
  • September 2019
  • August 2019
  • July 2019
  • June 2019
  • May 2019
  • April 2019
  • March 2019
  • February 2019
  • January 2019
  • December 2018
  • November 2018
  • October 2018
  • September 2018
  • August 2018
  • July 2018
  • June 2018
  • May 2018
  • April 2018
  • March 2018
  • February 2018
  • January 2018
  • December 2017
  • November 2017
  • October 2017
  • September 2017
  • August 2017
  • July 2017
  • June 2017
  • May 2017
  • April 2017
  • March 2017
  • February 2017
  • January 2017
  • December 2016
  • November 2016
  • October 2016
  • September 2016
  • August 2016
  • July 2016
  • June 2016
  • May 2016
  • April 2016
  • March 2016
  • February 2016
  • January 2016
  • December 2015
  • November 2015
  • October 2015
  • September 2015
  • August 2015
  • July 2015
  • June 2015
  • May 2015
  • April 2015
  • March 2015
  • February 2015
  • January 2015
  • December 2014
  • November 2014
  • October 2014
  • September 2014
  • August 2014
  • July 2014
  • June 2014
  • May 2014
  • April 2014
  • March 2014
  • February 2014
  • January 2014
  • December 2013
  • November 2013
  • October 2013
  • September 2013
  • August 2013
  • July 2013
  • June 2013
  • May 2013
  • April 2013
  • March 2013
  • February 2013
  • January 2013
  • December 2012
  • November 2012
  • October 2012
  • September 2012
  • August 2012

Categories

  • blog
  • Chapter 11
  • Chapter 13
  • Chapter 7
  • COVID-19
  • Debt Relief
  • Firm News
  • Foreclosure
  • IRS
  • Personal Bankruptcy
  • Tax Law
  • Uncategorized

RSS Feed

Subscribe To This Blog’s Feed

Want To Know About Your Options?

Office Locations

Great Neck Office
98 Cutter Mill Road
Suite 384N
Great Neck, NY 11021

Phone:  866-394-2661
Fax: 516-829-4734  * Not for legal service 

Map & Directions

Melville Office
445 Broadhollow Road
Suite 25
Melville, NY 11747

Phone:  866-394-2661

Map & Directions

Rockville Centre Office
371 Merrick Road
Suite 303
Rockville Centre, NY 11570

Phone:  866-394-2661
Fax: 516-536-2870 * Not for legal service 

Map & Directions

Brooklyn Office
8804 4th Avenue
Brooklyn, NY 11209

Phone:  866-394-2661

Map & Directions
Jeffrey M. Rosenblum P.C Expertise Badge

Armonk Office
80 Business Park Drive
Suite 207
Armonk, NY 10504

Phone:  866-394-2661
Fax: 914-603-8320 * Not for legal service 

Map & Directions

London Office
Carrington House
6 Hertford Street
London, UK W1J7RG

Phone: 07307155001

Map & Directions
  • Follow
  • Follow
Review Us

Attorney advertising 

© 2021 Jeffrey M. Rosenblum, P.C.. All Rights Reserved.

Disclaimer | Site Map | Privacy Policy | Business Development Solutions by FindLaw, part of Thomson Reuters