• About
    • Attorneys
    • Affiliations
    • Press
    • Testimonials
  • Practice Areas
  • Family Law
    • Child Support
    • Child Custody Attorney
      • Child Custody Litigation Cases – Multiple States
    • Dissolution
    • Divorce
    • Domestic Relations Appeals
    • Family Mediation and Arbitration
    • Same Sex Relations Issues – Domestic Partnerships
    • Spousal Support Cases
  • International Family Law
    • International Child Abduction
    • International Divorce
    • The Hague Convention
  • Resource Center
    • Child Custody FAQs
    • Divorce FAQs
  • Gary’s Blog
  • Contact
  • About
    • Attorneys
    • Affiliations
    • Press
    • Testimonials
  • Practice Areas
  • Family Law
    • Child Support
    • Child Custody Attorney
      • Child Custody Litigation Cases – Multiple States
    • Dissolution
    • Divorce
    • Domestic Relations Appeals
    • Family Mediation and Arbitration
    • Same Sex Relations Issues – Domestic Partnerships
    • Spousal Support Cases
  • International Family Law
    • International Child Abduction
    • International Divorce
    • The Hague Convention
  • Resource Center
    • Child Custody FAQs
    • Divorce FAQs
  • Gary’s Blog
  • Contact
Revised Division of Property Order for State Agencies (OPERS, STRS, SERS, OP&F, and OHPRS)
December 30, 2013
Hague Convention Creates ‘Automatic Return’
March 20, 2014

IRS releases FAQs and Answers on Same-Sex Tax Issues

Published by Gary Gottfried at February 3, 2014
Categories
  • Child Support
  • Same Sex Divorce
Tags
  • Child Support
  • Same-sex Marriage

The Internal Revenue Service (IRS) has released new guidelines on how it will treat, for tax purposes, same-sex partners. The most relevant questions are:

Q1. When are individuals of the same sex lawfully married for federal tax purposes?

A1. For federal tax purposes, the IRS looks to state or foreign law to determine whether individuals are married. The IRS has a general rule recognizing a marriage of same-sex spouses that was validly entered into in a domestic or foreign jurisdiction whose laws authorize the marriage of two individuals of the same sex even if the married couple resides in a domestic or foreign jurisdiction that does not recognize the validity of same-sex marriages.

Q6. If same-sex spouses (who file using the married filing separately status) have a child, which parent may claim the child as a dependent?

A6. If a child is a qualifying child under section 152(c) of both parents who are spouses (who file using the married filing separate status), either parent, but not both, may claim a dependency deduction for the qualifying child. If both parents claim a dependency deduction for the child on their income tax returns, the IRS will treat the child as the qualifying child of the parent with whom the child resides for the longer period of time during the taxable year. If the child resides with each parent for the same amount of time during the taxable year, the IRS will treat the child as the qualifying child of the parent with the higher adjusted gross income.

Q8. If a taxpayer adopts the child of his or her same-sex spouse as a second parent or co-parent, may the taxpayer (“adopting parent”) claim the adoption credit for the qualifying adoption expenses he or she pays or incurs to adopt the child?

A8. No. The adopting parent may not claim an adoption credit. A taxpayer may not claim an adoption credit for expenses incurred in adopting the child of the taxpayer’s spouse (section 23).

You can view the entire list here. If you have questions on domestic partnerships, our office focuses on helping you through all forms of domestic arrangements. Please visit our own FAQs.

Share
0
Gary Gottfried

Related posts

September 13, 2016

NSCS: Ned Price – The Hague Convention on International Recovery of Child


Read more
November 11, 2014

Ohio Remains in the Headlines for Same-Sex Marriage & Divorce


Read more
October 1, 2014

Franklin County Child Support License Suspensions


Read more

Comments are closed.

Search The Blog

✕

Blog Categories

  • Bankruptcy
  • Child Abduction
  • Child Abuse
  • Child Custody
  • Child Support
  • Divorce
  • Family Law
  • Hague Convention
  • International Family Law
  • International Matters
  • Legal
  • Prenuptial Agreements
  • Reference
  • Revised Code
  • Same Sex Adoption
  • Same Sex Divorce
  • Uncategorized

Search Our Website

  • About
    • Attorneys
    • Affiliations
    • Press
    • Testimonials
  • Practice Areas
  • Family Law
    • Child Support
    • Child Custody Attorney
      • Child Custody Litigation Cases – Multiple States
    • Dissolution
    • Divorce
    • Domestic Relations Appeals
    • Family Mediation and Arbitration
    • Same Sex Relations Issues – Domestic Partnerships
    • Spousal Support Cases
  • International Family Law
    • International Child Abduction
    • International Divorce
    • The Hague Convention
  • Resource Center
    • Child Custody FAQs
    • Divorce FAQs
  • Gary’s Blog
  • Contact

Reviews

“Gary J. Gottfried knows divorce law better than any other attorney that I do business with. I highly recommend Gary.”

– James Mowery, Esquire

Call Us Now: (614) 297-1211

Location

  • GARY J. GOTTFRIED CO. LPA
  • Family Law Attorneys
  • 608 Office Parkway, Suite B
  • Westerville, OH 43082
  • Phone 1 (614) 297-1211
  • Fax 1 (614) 297-6387

Stay Connected

  • Facebook
  • Linkedin
  • Twitter

Family Law

  • Child Custody
  • Child Support
  • Divorce Law
  • Dissolution
  • Domestic Relation Appeals
  • Family Mediation and Arbitration
  • Same Sex Relations Issues
  • Spousal Support Cases

International Family Law

  • International Divorce Law
  • International Family Law
  • International Child Abduction

Additional Family Law Information

  • Child Custody Litigation Cases – Multiple States
  • Information Needed for Divorce Consultations
  • The Hague Convention
© Gary J. Gottfried Co. LPA | Website Maintained by Archmore Business Web