Wednesday, April 6, 2011
An organization called Refuse to Lie is recommending that gay couples whose marriages are recognized under state law but not for federal tax purposes because of the Defense of Marriage Act file their federal tax returns as single taxpayers but attach this disclaimer (detailed tax memo here):
Attachment to Federal Tax Return Affirming MarriageThe above named taxpayer married a person of his/her same sex in [place] in [year]. The taxpayer has not filed this return as "married" (either jointly or separately) solely because the Defense of Marriage Act (DOMA) defines marriage as a legal union between a man and a woman. By filing as "single," the taxpayer is in no way disavowing his/her marriage.
- The Atlantic, Challenging DOMA Through Income-Tax Forms
- New York Times, Married Gay Couples 'Refuse to Lie' on Federal Tax Forms
(Hat Tip: Jeremy Bearer-Friend, Francine Lipman.)