IRS Ruling Does Not Alleviate Tax Pressure for Gay Couples
AsI have previously discussed,the IRS and the Treasury Department has ruled that legally married gay coupleswill be recognized as married for federal tax purposes even in the states thatdo not allow gay marriage. This is the broadest change in the law since theSupreme Court struck down the 1996 Defense of Marriage Act in June. Thedecision left many unanswered questions, but answered many after the IRS’sruling.
Eventhough couples file federal tax returns as married couples, they may still berequired to file state returns as individuals. In many states, this will meanthat the same sex couple will have to create two fake individual federal taxreturn because those returns are the basis for filing the state returns. Themarital status of same sex couples will not change when they move from state tostate. However, the implications of the ruling does not mean that their liveswill be easier come tax time.
See Robertson Williams IRS Recognition Of Same-Sex Marriages Won’t Make It Any Easier For Those Couples At Tax Time, Forbes, Aug. 30, 2013.
Special thanks to Brian Cohan (Attorney at Law, Law Offices of Brian J. Cohan, P.C.) for bringing this article to my attention.