New ruling on same-sex marriages
Since the IRS will apply the new ruling as of September 16, 2013, any same-sex spouses currently on extension for 2012 must file using married filing joint or married filing separately if their tax return is filed on or after September 16, 2013. If they file before September 16, 2013, they may choose, but are not required, to file married filing joint or married filing separately. For tax year 2013 and future years, same-sex spouses generally must file using a married filing separately or jointly status.
For taxpayers in same-sex marriages who filed timely returns for 2010, 2011, 2012, they may choose to file amended returns choosing to be treated as married for federal tax purposes. In special circumstances it may also be possible to amend 2009, but the statute of limitations expires on or before October 15, 2013.
Consideration needs to be given to same-sex married couples who reside in community property states. If a same-sex couple was married in a state that recognizes same-sex marriages but they live in a state that does not, they may file married joint or separate for federal tax purposes. States may or may not recognize the federal provisions.
Furthermore, employees who had same-sex spouse health insurance from their employers may treat the amounts paid as excludable from taxable income.
The ruling does not apply to domestic registered partnerships, civil unions or other formal relationships recognized under state law.
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