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Category Archives: Same-Sex Couples

Tax impact of the Supreme Court’s same-sex marriage decision

By Legacy Protection, LLP |

On June 26, the U.S. Supreme Court ruled that same-sex couples have a constitutional right to marry, making same-sex marriage legal in all 50 states. For federal tax purposes, same-sex married couples were already considered married, under the Court’s 2013 decision in United States v. Windsor and subsequent IRS guidance — even if their… Read More »

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IRS Makes More Same-Sex Couples Eligible for Federal Tax Treatment as a Married Couple

By Legacy Protection, LLP |

In response to the U.S. Supreme Court’s June decision regarding same-sex marriage, the IRS recently clarified that married same-sex couples will be treated as married for all federal tax provisions in which marriage is a factor, such as filing status, dependent exemptions and child credits, and gift and estate tax breaks. Significantly, the Supreme… Read More »

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Married Same-Sex Couples Can Now Be Treated as Married for Federal Tax Purposes Regardless of State of Residency

By Legacy Protection, LLP |

The Internal Revenue Service and the Treasury Department have ruled that legally married same-sex couples will be recognized as married for federal tax purposes even in the states that do not allow same-sex marriages. This development is the most sweeping change since the U.S. Supreme Court struck down the 1996 Defense of Marriage Act… Read More »

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