Same-Sex Marriage, Tax Benefits, Income Taxes

Same-Sex Marriage › Tax Benefits › Income Taxes

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Same-sex marriage refers to marriage between two individuals of the same sex. Historically, such marriages have not been legally recognized. However, there has been a growing trend to expand marriage rights to same-sex couples. The United States Supreme Court addressed aspects of this issue in Windsor v. United States and Hollingsworth v. Perry. less -

Brindisi Tax Academy -- 2013 Year-End Tax Update

Cozen O'Connor on 1/7/2014

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

New IRS Guidance on Same-Sex Spouses and Cafeteria Plans

Partridge Snow & Hahn LLP on 12/18/2013

Action by December 31st Required for Safe Harbor - Yesterday, the IRS issued specific guidance on how employers can address issues arising from the change in tax treatment for same-sex spouses under cafeteria plans. ...more

New Jersey’s Recognition of Same Sex Marriages Impacts Leave, Benefits and Tax Laws

Genova Burns LLC on 10/30/2013

The New Jersey Supreme Court’s recent decision to legalize same-sex marriage will have an impact on several federal and state employment statutes. In September 2013, New Jersey Superior Court Judge Mary Jacobson ruled in...more

New California Law Affects State Taxation of Employer Tax Gross-Ups for Domestic Partners

McDermott Will & Emery on 10/30/2013

The California state legislature recently enacted a law that may affect the taxation of benefits an employer provides to same-sex domestic partners in the state. California AB 362 excludes from gross income for California...more

IRS and DOL Guidance Clarifies Post-DOMA Questions

Goodwin on 10/18/2013

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

Morgan Lewis on 9/27/2013

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

FordHarrison on 9/3/2013

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

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