Important Dates In Regards To Filing Federal TaxesWith the recent tax changes, married same-sex couples can begin filing amended tax returns for the 2010-2012 tax years if they wish to claim refunds as they gear up for the 2013 tax year. Here are two important dates to pay attention to in regards to filing federal taxes.
- September 16, 2013: From this date onward, married same-sex couples must file their taxes as “married jointly” or “married separately.” Even if the same-sex couple lives in a state that does not recognize same-sex marriage, the IRS will accept the federal joint tax return under the “state of celebration” standard. The state of celebration standard recognizes the same-sex marriage based on the jurisdiction where the couple was married instead of the state where they currently dwell.
- October 15, 2013: This date is the deadline same-sex couples have for filing amended tax returns if they wish to claim tax benefits for the 2010 tax year. This situation only applies to tax payers who filed for a tax extension and sent in their returns between April 16, 2010 to October 15, 2010. There is still time to claim refunds for 2011 and 2012 as there is a three-year statute of limitations for tax refunds. The same-sex couple must file an amended return for each past year in which they wish to claim a tax refund.