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: (800) 846-1555
Latest posts by Steve Hartnett (see all)
- How Are You Planning for Long-Term Care (LTC) Expenses? - March 21, 2018
- Income Tax Basis in Estate Planning – Part 2 - March 14, 2018
- Basis is Important in Estate Planning - March 7, 2018