Tax Warrior Chronicles

New PRIDE Bill Removes Statute of Limitations on Pre-Windsor Refund Claims for Same-Sex Married Couples

Posted on Fri, Jun 28, 2019

By: Rosalind Sutch, CPA, MT

 

June 26th is an important day in LGBTQ history.  On this day, two landmark civil rights Supreme Court cases were decided.  It’s been six years since U.S. v. Windsor and four years since Obergefell v. Hodges.  Windsor struck down the Defense of Marriage Act (DOMA) and mandated the federal government to recognize the marriages of same-sex couples. Obergefell confirmed the fundamental right to marry is guaranteed to same-sex couples under the constitution and effectively mandated states to both recognize and allow same-sex marriages. A new bill seeks to correct a lingering tax issue for these couples.

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What Pride Month Means to The Tax Warriors

Posted on Fri, Jun 07, 2019

By: Eric R. Elmore

 

When I was growing up in the 70s, there was a Sunday morning children’s program called “Wonderama.” Its closing theme song was “Kids are People, Too.” I’m proud to work for a firm that views and treats members of the LGBTQ community the same way…as people, like everyone else. 

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DOL Revises Definition of Spouse Under FMLA

Posted on Tue, Feb 24, 2015

The Department of Labor (DOL) has announced it will issue a Final Rule change to extend Family and Medical Leave Act (FMLA) benefits to all married same-sex couples effective March 27, 2015.

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12/31/2014 Deadline: Employers Must Amend Retirement Plans to Reflect Windsor Decision

Posted on Tue, Dec 09, 2014

Earlier this year, the IRS issued guidance on the application of the Supreme Court's Windsor decisionwhich struck down section 3 of the Defense of Marriage Act (“DOMA”). An IRS ruling issued shortly after the Court's decision required qualified retirement plans to treat a same-sex spouse as a spouse for plan purposes as of September 16, 2013. However, that ruling didn't require plans to amend their terms to follow the Windsor decision. In April 2014 the IRS clarified that plan amendments are required by December 31, 2014, if a plan defines a marriage by reference to section 3 of DOMA or in a manner otherwise inconsistent with Windsor.

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1st Anniversary of Windsor v. United States - A Year in Review

Posted on Thu, Jun 26, 2014

This time last year, Edie Windsor and same-sex couples across the country were celebrating a momentous win in their struggle for equality. While it was certain whichever way the Supreme Court decided in Windsor v. United States would be landmark, no one knew which way the court would rule, or most surprisingly, how fast change would take effect afterwards.

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PA Legalizes Same-Sex Marriage: Reduces Tax Inequality & Complexity

Posted on Wed, May 21, 2014

On May 20, 2014, United States District Judge John E. Jones, III, ruled Pennsylvania’s ban on same-sex marriage unconstitutional in Whitewood v. Wolf, holding that Pennsylvania’s mini-DOMA violates both the Due Process and Equal Protection clauses of the Fourteenth Amendment of the United States Constitution. Judge Jones’ ruling directs Pennsylvania to not only recognize out-of-state same-sex marriages, but also allows same-sex couples to wed within the state.

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LGBT Marriage & Taxes – Tie the Knot or Finalize the Adoption First?

Posted on Wed, Mar 19, 2014

After the historic June 26, 2013, Supreme Court ruling that Section 3 of the Defense of Marriage Act (aka DOMA) was unconstitutional, many LGBT couples happily committed to legal marriage in 2013 and even more are considering nuptials in the near future.  However, many couples, for a variety of reasons, have not yet taken the plunge.  Our LGBT tax consulting experts have identified several economic and tax considerations LGBT couples may want to quantify when assessing the financial impact of marriage.  This is the second post, in a series of blogs, that addresses these issues.  Last week, we began the series with a post that about who should claim the kids when a couple isn’t married.

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LGBT Marriage & Taxes - Who Should Claim the Kids? – Possible Tax Refund Opportunity for Parents Not Legally Married

Posted on Thu, Mar 13, 2014

After the historic June 26, 2013, Supreme Court ruling that Section 3 of the Defense of Marriage Act (aka DOMA) was unconstitutional, many LGBT couples happily committed to legal marriage in 2013 and even more are considering nuptials in the near future.  However, many couples, for a variety of reasons, have not yet taken the plunge.  Our LGBT tax consulting experts have identified several economic and tax considerations LGBT couples may want to quantify when assessing the financial impact of marriage.  This is the first in a series of blogs that will address these issues.  

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DOL Adopts Same-sex Marriage "State of Celebration" Rule for Benefit Plan Purposes

Posted on Wed, Sep 25, 2013

The U.S. Department of Labor (DOL)'s Employee Benefits Security Administration (EBSA) has announced that it is following IRS in recognizing "spouses" and "marriages" based on the validity of the marriage in the state of celebration, rather than based on the married couple's state of domicile, for purposes of interpreting the meaning of "spouse" and "marriage" as these terms appear in the provisions of the Employee Retirement Income Security Act (ERISA) and the Code that EBSA interprets.

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Clock Ticking for Some Married Same-Sex Couples to File as Single for 2012 and Possibly Save $$$

Posted on Thu, Sep 05, 2013

Time is quickly running out for married same-sex taxpayers to file their individual returns as single for 2012! When the IRS announced on August 29th of this year that it will look to theplace of celebrationto determine a couple’s marital status, same-sex married couples living in non-marriage equality states were finally given the right to be treated the same as opposite-sex couples under federal tax laws.  The announcement mandates all legally married same-sex couples to either file as married filing jointly or married filing separately for the 2013 tax year.  However, based on the effective date of the guidance, couples who have not filed their tax returns for 2012 have the

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