No subscriptions no payments and no credit payments for sex
The IRS has a general rule recognizing a marriage of same-sex spouses that was validly entered into in a domestic or foreign jurisdiction whose laws authorize the marriage of two individuals of the same sex even if the married couple resides in a domestic or foreign jurisdiction that does not recognize the validity of same-sex marriages. Can same-sex spouses file federal tax returns using a married filing jointly or married filing separately status? For tax year 2012 and all prior years, same-sex spouses who file an original tax return on or after Sept. For tax year 2012, same-sex spouses who filed their tax return before Sept.
16, 2013, may choose (but are not required) to amend their federal tax returns to file using married filing separately or jointly filing status.
This claim for a refund generally would be made through the filing of an amended Form 1040.
For information on filing an amended return, go to Tax Topic 308, Amended Returns.
If the child resides with each parent for the same amount of time during the taxable year, the IRS will treat the child as the qualifying child of the parent with the higher adjusted gross income. Can a taxpayer who is married to a person of the same sex claim the standard deduction if the taxpayer’s spouse itemized deductions? If an employer provided health coverage for an employee’s same-sex spouse, the employee may claim a refund of income taxes paid on the value of coverage that would have been excluded from income had the employee’s spouse been recognized as the employee’s legal spouse for tax purposes.
Employee A may file an amended Form 1040 for the 2012 taxable year excluding the value of Spouse B’s employer-funded health coverage (,000) from gross income. If an employer sponsored a cafeteria plan that allowed employees to pay premiums for health coverage on a pre-tax basis, can a participating employee file an amended return to recover income taxes paid on premiums that the employee paid on an after-tax basis for the health coverage of the employee’s same-sex spouse? Yes, for all years for which the period of limitations for filing a claim for refund is open.
Generally, a taxpayer may file a claim for refund for three years from the date the return was filed or two years from the date the tax was paid, whichever is later.
In the open enrollment period for the 2012 plan year, Employee C elected to purchase self-only health coverage through salary reduction under Employer’s cafeteria plan. It is expected that future guidance will address the following, among other issues: Q20. Spouses that wholly own and operate an unincorporated business and that meet certain other requirements may avoid Federal partnership tax treatment by electing to be a Qualified Joint Venture.
On March 1, 2012, Employee C was married to same-sex spouse D. The IRS intends to issue further guidance on how qualified retirement plans and other tax-favored retirement arrangements must comply with Windsor and Rev. Can a same-sex married couple elect to treat a jointly owned and operated unincorporated business as a Qualified Joint Venture? For more information on Qualified Joint Ventures, see the tax topic “Married Couples in Business.” Q21. If the period of limitations for filing a claim for refund is open and the employee has not been reimbursed by the employer for the Social Security and Medicare taxes and has not authorized the employer to file a claim for refund of those taxes on his or her behalf, the employee may claim a refund.
For a discussion regarding refunds of Social Security and Medicare taxes, see Q&A #12 and Q&A #13. Employer sponsors a group health plan as part of a cafeteria plan with a calendar year plan year.