Filing Status Update for Legally-Married Same-Sex Couples

On August 29, 2013, the IRS issued a Revenue Ruling 2013-17, which permits same-sex couples who enter into marriages, in jurisdictions that recognize such marriages, to be treated as married for federal tax purposes.

same-sex-marriage-irsLegally-married same-sex couples generally must file their 2013 federal income tax return using either the “married filing jointly” or “married filing separately” filing status.

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.

Generally, the statute of limitations for filing a refund claim is three years from the date the return was filed or two years from the date the tax was paid, whichever is later. As a result, refund claims can still be filed for tax years 2010, 2011, and 2012. Some taxpayers may have special circumstances (such as signing an agreement with the IRS to keep the statute of limitations open) that permit them to file refund claims for tax years 2009 and earlier.

If you have any questions regarding the tax implication of this DOMA decision, please do not hesitate to contact us.

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