Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Monday, September 16, 2013

IRS Ruling Does Not Alleviate Tax Pressure for Gay Couples

IRS-100wiAs I have previously discussed, the IRS and the Treasury Department has ruled that legally married gay couples will be recognized as married for federal tax purposes even in the states that do not allow gay marriage. This is the broadest change in the law since the Supreme Court struck down the 1996 Defense of Marriage Act in June. The decision left many unanswered questions, but answered many after the IRS's ruling.


Even though couples file federal tax returns as married couples, they may still be required to file state returns as individuals. In many states, this will mean that the same sex couple will have to create two fake individual federal tax return because those returns are the basis for filing the state returns. The marital status of same sex couples will not change when they move from state to state. However, the implications of the ruling does not mean that their lives will 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.


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