Section 36C of the Internal Revenue Code authorizes an adoption credit for qualified adoption expenses paid by a taxpayer to adopt an eligible child. Many lesbian couples incur adoption expenses when they have children. One partner is the birth mother and the other partner will go through a "second parent adoption" in order to solidify the legal relationships within the family. Adoption expenses of this sort are clearly covered by the statute. But in recent weeks, a number of IRS notices have been sent to lesbian mothers denying them the credit. How can this be? Read More ...

The New York State Department of Taxation and Finance has issued its initial guidance for same-sex married couples who have tax questions. Read More ...