Paul L. Caron
Dean





Friday, June 18, 2004

IRS Confirms That Same-Sex Couples Cannot File Federal Joint Returns

Saturday, June 19, 2004

In a letter (via TaxGuru) to the President of Public Advocate of the United States, Inc., the IRS has confirmed that the federal Defense of Marriage Act prohibits same-sex couples from filing federal joint returns:

The Defense of Marriage Act (P.L. 104-199) defines "marriage" for purposes of administering federal law - including federal tax laws - as the "legal union between one man and one woman as husband and wife." It further defines "spouse" as "a person of the opposite sex who is a husband or wife.

Because of this statute, only married individuals under this definition could elect to file a joint tax return. Even though a state may recognize a union of two people of the same sex as a legal marriage for the purposes within that state's authority, that recognition has no effect for purposes of federal law. A taxpayer in such a relationship may not claim the status of a married person on the federal income tax return.

https://taxprof.typepad.com/taxprof_blog/2004/06/irs_confirms_th.html

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End of Week Roundup
from the evangelical outpost
Question of the Week When the zombies take over, how long till the electricity fails? Taxing and Reservations More bad news for gay marriage advocates. Both the IRS and the Cherokee nation refuse to recognize same-sex unions. Catholic Outsourcing Altho... [Read More]

Tracked on Jun 20, 2004 9:36:04 AM

»

End of Week Roundup
from the evangelical outpost
Question of the Week When the zombies take over, how long till the electricity fails? Taxing and Reservations More bad news for gay marriage advocates. Both the IRS and the Cherokee nation refuse to recognize same-sex unions. Catholic Outsourcing Altho... [Read More]

Tracked on Jun 21, 2004 7:04:29 PM

»

End of Week Roundup
from the evangelical outpost
Question of the Week When the zombies take over, how long till the electricity fails? Taxing and Reservations More bad news for gay marriage advocates. Both the IRS and the Cherokee nation refuse to recognize same-sex unions. Catholic Outsourcing Altho... [Read More]

Tracked on Aug 25, 2004 9:56:06 AM

» End of Week Roundup from the evangelical outpost
Question of the Week When the zombies take over, how long till the electricity fails? Taxing and Reservations More bad news for gay marriage advocates. Both the IRS and the Cherokee nation refuse to recognize same-sex unions. Catholic Outsourcing Altho... [Read More]

Tracked on Feb 3, 2005 7:14:19 AM

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