
- For same-sex couples that were married years ago, must they amend prior year tax returns whether or not they have a refund? Many same-sex couples will get a refund by going back and amending their returns and filing jointly. However, there are going to be some that find amending their return will result in a larger tax bill. Will those taxpayers that end up paying more taxes be required to amend? We’ll have to wait and see.
- For same-sex couples that were married years ago, how far back can you amend a return? Taxpayers generally have up to three years to amend their tax returns for a refund. However, in this case taxpayers may be able to go back even further as the situation is not a mistake or miscalculation by the taxpayer. Expect the IRS to issue guidance on how to handle this.
- If you live in a state does not recognize same-sex marriages but were married in a state that did, can you still file jointly on the Federal return? Generally, the federal government recognizes the marital status on your resident state.
- If you live in a state does not recognize same-sex marriages but were married in a country that did, can you still file jointly on the Federal return? This is similar to #3 above, but the same-sex marriage takes place outside the country instead of in a different state.
- Will states that don’t issue marriage certificates in their home states acknowledge same-sex marriage that occurred outside their state for state tax purposes? Section 2 of DOMA, which allows States to refuse to recognize same-sex marriages performed under the laws of other States, wasn’t challenged in this case in the Supreme Court. We may see court cases arise to clarify this matter.
- Will employers need to provide health care to same-sex spouses in a state that does not recognize same-sex marriages?
- Will the IRS recognize Registered Domestic Partners (RDP) the same as a marriage? In certain states, like CA, an RDP has the same rights as a married person and they file married on a CA tax return.
- Should prior returns be amended prior to filing the current year return?
- Although ruled unconstitutional, will DOMA still be acknowledged as a prior rule? Will same-sex marriages only now be recognized starting this 2013 year for tax purposes?
- Will states that recognize “common-law marriages” have to include same-sex individuals too?