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Defense of Marriage Act › Tax Refunds

The Defense of Marriage Act (DOMA) is a United States federal statute enacted in 1996 which defines marriage as a union exclusively between a man and woman for the purposes of federal programs and benefits. In... more +
The Defense of Marriage Act (DOMA) is a United States federal statute enacted in 1996 which defines marriage as a union exclusively between a man and woman for the purposes of federal programs and benefits. In addition, DOMA provides that individual states are not required to recognize marriages between gays and lesbians who are legally married in other states. less -
Goodwin

State and Federal Tax Law Developments Affect Same-Sex Couples and MA Residents with Out-of-State Real Estate

Goodwin on

Recent changes in state and federal tax laws impact same-sex couples and any Massachusetts residents who own real estate in another state. Clients who may be affected by these changes should act soon to protect the...more

Mintz - Employment, Labor & Benefits...

Treasury Department/IRS Issue Guidance Instructing Employers on How to Make Claims for FICA Refunds or Credits Post-Windsor

Mintz - Employment, Labor & Benefits... on

On June 26, 2013, in United States v. Windsor, the Supreme Court held that section 3 of the Defense of Marriage Act (DOMA) is unconstitutional. (For a discussion of the issues and holding in United States v. Windsor, please...more

McDermott Will & Emery

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

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

Katten Muchin Rosenman LLP

IRS Provides Special Rules for Refund of Employer-Paid Taxes Related to Imputed Income for Same-Sex Spouse Benefits

Katten Muchin Rosenman LLP on

On September 23, the Internal Revenue Service released Notice 2013-61, which provides special rules for those making claims for refunds or adjustments of Federal Insurance Contributions Act (FICA) taxes and federal employment...more

Nossaman LLP

The IRS Says Yes, We're Married...Now What?

Nossaman LLP on

The U.S. Supreme Court in June struck down the Defense of Marriage Act (DOMA) provision preventing the federal government from recognizing a legally-valid marriage of a same-sex couple, and the Internal Revenue Service...more

Stinson - Benefits Notes Blog

Federal Agencies Issue Guidance That Valid Same Sex Marriages Recognized For All Federal Tax Purposes

Stinson - Benefits Notes Blog on

On August 29, 2013, the Treasury Department and the Internal Revenue Service issued a public announcement and released Revenue Ruling 2013-17 wherein it answered a number of open questions concerning the impact of the U.S....more

Morrison & Foerster LLP

The Treasury Department and the IRS Implement Windsor and Adopt “State of Celebration” Rule: Compensation and Benefits...

Morrison & Foerster LLP on

On August 29, 2013, the Treasury Department and the IRS issued Revenue Ruling 2013-17 (“Rev. Rul. 2013-17”) and updated Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Supreme Court DOMA Decision—Part II: Wage Overstatements and Tax Refunds

Ogletree, Deakins, Nash, Smoak & Stewart,... on

In part one of this two-part series, “Supreme Court DOMA Decision — Part I: Fringe Benefits and Other Tax Implications,” I reviewed the fringe benefit and tax implications of the United States v. Windsor decision....more

McDermott Will & Emery

Supreme Court Ruling on DOMA Could Lead to Refunds of Federal Taxes

McDermott Will & Emery on

Employers providing benefits for employees' same-sex spouses may want to consider the availability of federal payroll tax refunds if the Supreme Court of the United States finds Section 3 of the Defense of Marriage Act (DOMA)...more

Carlton Fields

Married Same-Sex Couples Should File Protective Claims For Tax Refunds Now

Carlton Fields on

When the Supreme Court ultimately decides United States v. Windsor, it could strike down the portion of the Defense of Marriage Act (DOMA) that prohibits married same-sex couples from receiving the federal benefits provided...more

Morgan Lewis

Employer Tax Considerations for Supreme Court’s Pending DOMA Decision

Morgan Lewis on

High Court considers the constitutionality of DOMA, which may create tax-refund opportunities for employers and employees before April 15....more

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