June 2013 Supreme Court Ruling DOMA Update June 2013 Supreme Court Ruling

DOMA – Supreme Court Ruling IR 2013-72 RR 2013-17 Same-Sex Couples – Legally Married by State Laws, Married for Federal Tax Returns State where married is key – Not State of Residence Can amend return to change from Single to Married – Not required Changes in employer benefit plans can affect amended return Law of the land – we must comply without exception due to personal moral or ethical beliefs. If taxpayer states he or she is married to a person of the same sex, he or she is married. We do not challenge heterosexual couples, thus we do not challenge same-sex couples Employees who purchased same-sex spouse health insurance coverage from their employers on an after-tax basis may treat the amounts paid for that coverage as pre-tax and excludable from income. NTTC - 2013 TRAINING

DOMA – Supreme Court Ruling Domestic Partnerships, Civil Unions not included Rules for Community Property Apply State Law governs State Tax Returns NTTC - 2013 TRAINING