Detail An examination of federal tax rules impacting married same-sex couples from the U.S. supreme court ruling in U.S. V Windsor   Oleh:  Ahroni, Scott ; Silliman, Benjamin Rue Jenis: Article from Proceeding Dalam koleksi: American Society of Business and Behavioral Sciences (ASBBS) Proceedings: Feb 2014; Vol. 21 (1), page 636-646. Fulltext: 56 - ASBBS 2014 - p636.pdf (636.38KB) Isi artikel On June 26, 2013, in U.S. v. Windsor, 133 S. Ct. 2675 (2013), the U.S. Supreme Court, struck down Section 3 of the Defense of Marriage Act (DOMA), finding that the Act violated the Equal Protection Clause of the Fifth Amendment of the U.S. Constitution as applied to legally married same-sex couples who were legally married in states that permitted same-sex marriages. Such benefits include, but are not limited to, income tax benefits, estate and gift tax benefits, and employee tax benefits. Same-sex married couples must now confront certain negative tax ramifications which will be imposed on them following the Windsor decision. Couples previously denied joint return status must determine the effect of filing joint returns both for future tax years and for previously filed tax years still open within the statute of limitations on refund claims. Moreover, the benefits of filing a joint return may not be more advantageous than filing as single or as head of household. Couples with similar incomes often pay the “marriage penalty,” with their tax liability as a couple being much higher than it would be if filing as single or head-of-household. Much of the guidance for same-sex married couples comes from Revenue Ruling 2013-38, IRB 201, which was issued on August 29, 2013. The purpose of this paper is to identify and examine the implications in the federal tax laws following the Windsor decision as well as those contained in Rev. Rul. 2013-38 in order to assist tax practitioners and same-sex married couples in complying with and planning under the federal tax laws. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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