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
www.aaepa.com
Director of Education, American Academy of Estate Planning Attorneys
Latest posts by Steve Hartnett (see all)
- Donor Advised Funds: Too Good to Be True? - August 10, 2021
- Conservation Easements Can Be a Good Solution - August 3, 2021
- Dangers of Do-It-Yourself Estate Planning - July 27, 2021
No mention of United States v. Windsor, Sup. Ct. Dkt. No. 12-307 (2013)?
Gary, thanks for your question. I recorded the answer to that question before the Supreme Court handed down the decision in Windsor. You are correct, post-Windsor, a married couple living in a state which recognizes their marriage would report as married. The income tax reporting of the community property income is unchanged from my answer.