statute of
limitations for filing amended tax returns, which is the later of three
years from the date the tax return was filed or two years from the date the
tax was paid. Same-sex couples can file an amended return by using Form
1040x.
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.For tax year 2013 and going forward, same-sex
spouses generally must file using a married filing separately or
jointly filing status. Additionally, for tax year 2012 and all prior years, same-sex spouses who
file an original tax return on or after Sept. 16, 2013,
generally must file using a married filing separately or
jointly filing status.For federal tax purposes, the IRS has a general
rule recognizing a marriage of same-sex individuals that was
validly entered into in a domestic or foreign jurisdiction whose laws
authorize the marriage of two individuals of the same sex.
A taxpayer who is married cannot file using head
of household filing status. However, a same-sex spouse can
file using the head of household filing status if he or she can be
considered unmarried for tax purposes and lives apart from his or her spouse
for the last 6 months of the tax year plus other requirements. If same-sex spouses (who file using the married
filing separately status) have a child, the parent who may claim
the child as a dependent in the parent with whom the child
resides for the longer period of time during the taxable year. If a taxpayer adopts the child of his or her
same-sex spouse as a second parent or co-parent, the taxpayer may not claim
an adoption credit for expenses incurred in adopting the child of the
taxpayer’s spouse.
The Windsor decision invalidated Section 3 of the 1996
Defense of Marriage Act (DOMA) that barred married same-sex couples from
being treated as married under federal law.The noticegives examples of Code requirements
under which the marital status of the participants is relevant to the
payment of benefits. Additionally, the notice provides
guidance on how to satisfy those requirements in light of Windsor and
Revenue Ruling 2013-17, anddescribes when retirement
plans must be amended to comply with Windsor, Revenue Ruling 2013-17, and
Notice 2014-19Recognition of marriages of same-sex
couples for tax purposes.
Following the Windsor decision, the IRS issued Revenue
Ruling 2013-17, which holds that married same-sex couples are now treated as
married for all federal tax purposes where marriage is a factor, if the
couple is lawfully married under the laws of one of the 50 states, the
District of Columbia, a U.S. territory or a foreign jurisdiction. Notice
2014-19 gives additional guidance on how qualified retirement plans should
treat the marriages of same-sex couples.
If its terms are inconsistent with Windsor or Revenue
Ruling 2013-17, a retirement plan must be amended to comply with Windsor and
Revenue Ruling 2013-17. For example, a plan must be amended if it defines
“spouse” by reference to section 3 of DOMA, or only as a person of the
opposite sex.Not all plans
need to be amended in order to be in compliance. An amendment generally is
not required if a plan’s terms are not inconsistent with Windsor or with
Revenue Ruling 2013-17. Required amendments must be
adopted by the later of December 31, 2014, or the applicable date under the
IRS’ general
