For the first time in US history, same-sex couples can file federal taxes jointly just like heterosexual married couples in the US. This is the outcome of a ruling by the US Supreme Court in United States v. Windsor, where a same-sex marriage was recognized by the US federal government for the first time as a basis for a same-sex spouse being eligible for recognition under federal law.
Filing in 2014
This year, same-sex spouses can apply to file federal taxes just like a married couple filing jointly. In order to be eligible for this status, there are a few prerequisites:
- The marriage must have occurred either in 2013 or in a prior year;
- The marriage must have occurred in a jurisdiction either in the US or abroad;
- The jurisdiction of marriage must recognize same-sex marriage;
- However, same sex couples in a civil union or domestic partnerships, are not eligible to file taxes jointly as a married couple. They are still unmarried individuals for federal tax purposes.
Filing jointly could be a smart choice because of lower tax implications of joint filing.
- USCIS releases FAQ on Immigration Benefits for Same Sex Marriages
- DOMA Issues After the Passage of “US v. Windsor”
- DHS Grants Same-Sex Couples a Reprieve
- CBP Allows Domestic Partnerships and Blended Families to File a Single Customs Declaration
See you in my next blog.
Nalini S Mahadevan, JD, MBA
St. Louis, Missouri
The information is not meant to create a client-attorney relationship. This blog is for informational purposes only, and is not a substitute for legal advice. Situations may differ based on the facts.
Copyright 2014. All rights reserved.
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