Thursday, August 29, 2013
Law - "Same-sex couples will get federal tax recognition" [Updated]
According to a Politico story by Lauren French:
The Treasury Department and IRS announced on Thursday that legally married same-sex couples will receive the same tax treatment and benefits as heterosexual couples, a decision that follows the Supreme Court ruling this summer that overturned the Defense of Marriage Act.ILB: See the ILB observations about "civil unions after the Windsor decision" in this Aug. 25th ILB entry.
This tax treatment will apply even if a gay couple lives in a state that does not recognize same-sex marriage so long as they were married in a state that does. * * *
The ruling does not apply to domestic partnerships, civil unions or other formal relationships that may be recognized under state law.
The IRS and Treasury also ruled that same-sex couples are entitled to amend some past tax returns to reflect their marriage.
[Updated at 3:19 PM] Here is the full, detailed news release from Treasury, with links to guidance, etc., definitely worth reviewing. For example: "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. * * * [R]efund claims can still be filed for tax years 2010, 2011, and 2012."
[And from HHS] "Today, the Department of Health and Human Services (HHS) issued a memo clarifying that all beneficiaries in private Medicare plans have access to equal coverage when it comes to care in a nursing home where their spouse lives. This is the first guidance issued by HHS in response to the recent Supreme Court ruling, which held section 3 of the Defense of Marriage Act unconstitutional."
Posted by Marcia Oddi on August 29, 2013 02:58 PM
Posted to General Law Related