Same Sex Tax

Discussion of estate and income tax issues applied to same sex couples, by Professor Patricia Cain.


Notice 2014-19: How does Windsor affect Retirement Plans?

Notice 2014-19: How does Windsor affect Retirement Plans?  See my guest op-ed on TaxProf  Blog here: http://taxprof.typepad.com/taxprof_blog/2014/04/cain-herzig-.html    

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Portability for Same Sex Spouses

Under the federal estate and gift tax rules, a transferor incurs no tax liability unless and until cumulative gift-giving (lifetime and deathtime combined) exceeds the exemption amount. The exemption amount is $5.0 million, but adjusted for inflation. The 2014 adjusted

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More on Federal Tax Treatment of RDPs

As posted earlier, the IRS continues to take the position that Registered Domestic Partners (RDPs) and Civil Union Partners (CUPs) are not married for purposes of federal tax law. As I reported in my January 9 post, this concerns me.

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National Taxpayer Advocate Nina E. Olson’s 2013 Annual Report to Congress and Same-Sex Couples.

 National Taxpayer Advocate Nina E. Olson has released her 2013 Annual Report to Congress and it includes a section recommending additional guidance to same-sex couples, married and unmarried. A copy of the relevant section of the report can be found

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Cain: IRS Same-Sex Marriage Ruling and Six Impossible Things Before Breakfast

See my guest post on TaxProf Blog http://taxprof.typepad.com/taxprof_blog/2013/09/cain-.html  

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IRS Announces New Rules on Same-Sex Spouses

Earlier today the IRS announced in Rev. Rul. 2013-72 that it will recognize all same-sex spouses as married for federal tax purposes so long as the marriage was legal in the place that it occurred. I’ve been calling this the

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Federal District Court in Pennsylvania Applies Windsor

We are all waiting for the Internal Revenue Services to tell us which marriages will count for tax purposes now that the Supreme Court has handed down its decision in United States v. Windsor. But in the meantime courts are

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Who is Married under Federal Tax Law?

Since the Windsor case struck DOMA down, there has been a lot of debate over which marriages should count for federal purposes. Some federal statutes provide possible answers to that question. For example, the Social Security laws provide that if

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DOMA Falls

Today the United States Supreme Court ruled 5/4 that DOMA is unconstitutional. In the case, Windsor v. United States, a majority of the Court clearly struck down DOMA on its face and not just as applied to Edie Windsor. She

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Taxation of Property Divisions by Same-Sex Couples

Years ago I blogged about the tax treatment of alimony payments ordered by the courts in the case of a divorce or dissolution of a same-sex relationship. I thought I had also blogged about the probable tax treatment of property

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