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DOMA Update

DOMA Update. June 2013 Supreme Court Ruling. DOMA – Supreme Court Ruling IR 2013-72 RR 2013-17. Same-Sex Couples – Legally Married by State Laws, Married for Federal Tax Returns State where married is key – Not State of Residence

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DOMA Update

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  1. DOMA Update June 2013 Supreme Court Ruling

  2. DOMA – Supreme Court RulingIR 2013-72 RR 2013-17 • Same-Sex Couples – Legally Married by State Laws, Married for Federal Tax Returns • State where married is key – Not State of Residence • Can amend return to change from Single to Married – Not required • Changes in employer benefit plans can affect amended return NTTC - 2013 TRAINING

  3. DOMA – Supreme Court Ruling • Domestic Partnerships, Civil Unions not included • Rules for Community Property Apply • State Law governs State Tax Returns NTTC - 2013 TRAINING

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