1. June 2013 Supreme Court Ruling
DOMA Update
June 2013 Supreme Court Ruling

2. 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 TRAINING

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