News & Analysis as of

US v Windsor Internal Revenue Service Income Taxes

IRS Clarifies Same-Sex Marriages for Tax Purposes

by Seyfarth Shaw LLP on

Following up on the Supreme Court’s decisions in both Windsor v. United States and Obergefell v. Hodges, discussed in our earlier Alerts (here and here), on October 21, 2015 the IRS issue proposed regulations clarifying that...more

New IRS Guidance Regarding Same-Sex Spouses: Employer Action Needed

On June 26, 2013, the U.S. Supreme Court, in the landmark case, United States v. Windsor, found the provisions of that portion of the “Defense of Marriage Act” (“DOMA”) which provided that only opposite-sex individuals could...more

Equal Tax Treatment for Same-Sex Couples in the Wake of Recent Supreme Court Ruling and IRS Guidance

Same-sex marriages now are being recognized under federal tax law for the first time. In June 2013, the Supreme Court released its decision in United States v. Windsor, 530 U.S. 12 (2013), declaring Section 3 of the federal...more

Brindisi Tax Academy -- 2013 Year-End Tax Update

by Cozen O'Connor on

I. A Look Back At 2013 Tax Matters, “Gangnam Style” - A. Some Random Observations. - 1. When we penned last year’s Update for you, dear reader, this fair country of ours stood six feet from the edge of the “...more

IRS Provides Some Guidance on Federal Tax Matters for Same-Sex Marriage

by Thompson Coburn LLP on

Earlier this year, in the case of U.S. v. Windsor, the US Supreme Court struck down Section 3 of the Defense of Marriage Act (DOMA). Under Section 3 of DOMA, the definitions of "marriage" and "spouse" had been limited to a...more

IRS and DOL Guidance Clarifies Post-DOMA Questions

by Goodwin on

The Internal Revenue Service and Department of Labor have issued recent guidance to clarify the impact of the U.S. Supreme Court’s ruling in U.S. v. Windsor. The new guidance addresses some of the implications of the federal...more

IRS Guidance on Employment and Income Tax Refunds on Same-Sex Spouse Benefits

by McDermott Will & Emery on

Employers extending benefit coverage to employees’ same-sex spouses and partners should review their payroll procedures to ensure that such coverages are properly taxed for federal income and FICA tax purposes. Employers...more

Additional Post-Windsor Guidance – IRS Releases Optional Streamlined Procedures for Employers to Make Claims for Refunds or...

Continuing its implementation of the United States Supreme Court decision in U.S. v. Windsor, the Internal Revenue Service (IRS) recently issued Notice 2013-61, which provides guidance for employers to make claims for refunds...more

Windsor & DOMA: Issues for Cross-Border Employers

by Fisher Phillips on

On June 26, 2013, the U.S. Supreme Court ruled in U.S. v. Windsor that Section 3 of the Defense of Marriage Act (“DOMA”), which defined “marriage” as strictly between opposite-sex couples and “spouse” as referring only to a...more

IRS Issues Notice on Special Tax Adjustment Procedures for Same-Sex Marriages

by Morgan Lewis on

Notice 2013-61 provides alternative administrative procedures for reporting income and FICA tax adjustments in response to the Windsor decision and Revenue Ruling 2013-17. On September 24, the U.S. Department of the...more

Legal Alert: IRS Answers Residence Question For Same-Sex Spouses

by FordHarrison on

On August 29, 2013, the Internal Revenue Service issued Revenue Ruling 2013-17, under which same-sex couples will be treated as married for all federal tax purposes, including income and gift and estate taxes, if their...more

The IRS and the Treasury Issue Ruling Recognizing Same-Sex Marriages Regardless of State of Domicile

by Sherman & Howard L.L.C. on

On August 29, 2013, the U.S. Department of the Treasury (the "Treasury") and the IRS issued a revenue ruling that states that legally married same-sex couples will be treated as married for federal tax purposes, regardless of...more

IRS, Treasury Recognize Same-Sex Marriages for Federal Tax Purposes

by Ropes & Gray LLP on

On August 29, 2013, the IRS released Revenue Ruling 2013-17, announcing that all legally married same-sex couples will be treated as married for Federal tax purposes, regardless of their state of domicile. At the same time,...more

IRS Announces That All Legal Same-Sex Marriages Will Be Recognized For Federal Tax Purposes

by Gray Reed & McGraw on

The IRS issued a press release today that is significant for same sex spouses. The changes are discussed more fully in Rev. Proc. 2013-17 and generally reflect the holding in the Supreme Court’s decision in U.S. v....more

It’s the State of the Union for Same-Sex Couples

by Winstead PC on

Today, the Internal Revenue Service issued long-awaited guidance on the treatment of same-sex spouses for Federal tax purposes. On June 26, 2013, the Supreme Court ruled in U.S. v. Windsor, 133 S.Ct. 2675 (2013), that...more

All Legal Same-Sex Marriages will be Recognized for Federal Tax Purposes

by Partridge Snow & Hahn LLP on

Over a month after the Defense of Marriage Act (“DOMA”) was repealed, the US Internal Revenue Service (“IRS”) has finally weighed in with guidance on the issue of same-sex marriages. As expected, the guidance held that all...more

Same-Sex Couples Should Take Exception With The Missing Exemption

by Varnum LLP on

In the wake of the recent determination of the unconstitutionality of the Defense of Marriage Act, the mind of a tax attorney begins to wonder about the practical income tax implications for same-sex couples....more

Recent Developments in Tax Related Matters

by Pessin Katz Law, P.A. on

June and July, 2013 have born a number of new developments relating to tax related matters. This article is designed to provide a synopsis of those that might be of interest to PK Law readers...more

The Supreme Court Said We're Married … Now What?

by Nossaman LLP on

We recently sent an E-Alert on what the recent Supreme Court same-sex marriage decisions mean for employers, but what do those decisions mean for the couples themselves in terms of employer and tax benefits?...more

The Impact of the Supreme Court’s DOMA Decision on Your Employee Benefit Plans

by Saul Ewing LLP on

On June 26, 2013, the United States Supreme Court held that the Defense of Marriage Act (known as DOMA) is unconstitutional. What does this mean for your company’s employee benefit plans?...more

Landmark US Supreme Court Decision May Extend US Tax Benefits to UK Civil Partners

by Butler Snow LLP on

On Wednesday, 26 June 2013, the US Supreme Court ruled that Section 3 of the Defense of Marriage Act (“DOMA”), which limits the definition of “marriage” to “a legal union between one man and one woman as husband and wife” and...more

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