Income Taxation of Same-Sex Spouses
Tagged with: Community Property • Estate Planning • Estate Planning Education • Income Taxation • law firm practice management • Law Firm Systems • Legal Education • legal marketing • Practice Building Strategy • Same-Sex Couples • Steve Hartnett
Same-sex married couples are not treated as such for federal purposes and cannot file a joint tax return because of the Defense of Marriage Act (DOMA). However, the IRS has held that, in community property states, their income must be reported in accordance with state law. In other words, one-half of the income goes on each income tax return.
Stephen C. Hartnett, J.D., LL.M.
Associate Director of Education
American Academy of Estate Planning Attorneys, Inc.
9444 Balboa Avenue, Suite 300
San Diego, California 92123
Phone: (858) 453-2128
Tags: Community Property, Estate Planning, Estate Planning Education, Income Taxation, law firm practice management, Law Firm Systems, Legal Education, legal marketing, Practice Building Strategy, Same-Sex Couples, Steve Hartnett