{"id":23,"date":"2013-09-12T14:46:12","date_gmt":"2013-09-12T14:46:12","guid":{"rendered":"http:\/\/www.roecpa.com\/blog\/?p=23"},"modified":"2013-11-17T14:07:00","modified_gmt":"2013-11-17T14:07:00","slug":"irs-makes-more-same-sex-couples-eligible-for-federal-tax-treatment-as-a-married-couple","status":"publish","type":"post","link":"https:\/\/www.roecpa.com\/blog\/irs-makes-more-same-sex-couples-eligible-for-federal-tax-treatment-as-a-married-couple\/","title":{"rendered":"IRS makes more same-sex couples eligible for federal tax treatment as a married couple"},"content":{"rendered":"<p dir=\"LTR\" align=\"LEFT\">In response to the U.S. Supreme Court\u2019s 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.<\/p>\n<p>Significantly, the Supreme Court decision extended federal marriage-related benefits only to same-sex married couples in states recognizing their union; the IRS ruling expands eligibility for marriage-related federal <em>tax<\/em> benefits to same-sex married couples in <em>all<\/em> states, as long as they were married in a jurisdiction recognizing their marriage.<\/p>\n<p>In light of the ruling, same-sex married couples should:<\/p>\n<ul>\n<li>Evaluate how changing their filing status to &#8220;married&#8221; will affect their 2013 tax liability, and factor that into their year end tax planning<\/li>\n<li>\u00a0Determine whether they can receive a tax refund for previous years if they file amended returns as a married couple<\/li>\n<li>\u00a0Decide whether any changes to their estate plans are warranted to take advantage of the federal gift and estate tax benefits available to married couples<\/li>\n<\/ul>\n<p>These are only some of the tax areas requiring attention.\u00a0 Roe CPA Atlanta, GA<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In response to the U.S. Supreme Court\u2019s 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 Court [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[3],"tags":[],"class_list":{"0":"post-23","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-tax","7":"entry"},"_links":{"self":[{"href":"https:\/\/www.roecpa.com\/blog\/wp-json\/wp\/v2\/posts\/23","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.roecpa.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.roecpa.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.roecpa.com\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.roecpa.com\/blog\/wp-json\/wp\/v2\/comments?post=23"}],"version-history":[{"count":2,"href":"https:\/\/www.roecpa.com\/blog\/wp-json\/wp\/v2\/posts\/23\/revisions"}],"predecessor-version":[{"id":25,"href":"https:\/\/www.roecpa.com\/blog\/wp-json\/wp\/v2\/posts\/23\/revisions\/25"}],"wp:attachment":[{"href":"https:\/\/www.roecpa.com\/blog\/wp-json\/wp\/v2\/media?parent=23"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.roecpa.com\/blog\/wp-json\/wp\/v2\/categories?post=23"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.roecpa.com\/blog\/wp-json\/wp\/v2\/tags?post=23"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}