Following the ruling by the U.S. Supreme Court in the Windsor case in 2013, the federal government recognizes the legal status of married same-sex couples and individuals who have been married to a same-sex spouse for any purpose, including federal income taxation and estate and gift tax considerations, regardless of whether their home state honors their union. Same-sex married couples thus are required to file as a married couple (either jointly or separately) following the Windsor ruling.

The federal government does not, however, recognize registered domestic partners and civil unions.  Therefore, couples who have registered as domestic partners or joined in civil union are considered “single” by the federal government.  These couples must each file separate individual federal income tax returns, each with a filing status of “single,” even if they must file their state returns with a “married” status (whether filing jointly or separately).

At Hone Maxwell LLP we understand the unique challenges faced by LGBT taxpayers when it comes to preparing income tax returns. Whether you are an individual or a small to medium business, we take the time to ask all the right questions so you’ll get all the deductions and credits you deserve.

Call us today and we can help you navigate through the rules to ensure you get the best tax outcome possible.


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