Since 2013 same sexed couples are able to apply for joint tax returns, but there are some rules and regulations that you will need to follow.
This change has happened since the Defence of Marriage Act 2013, it allows same sexed married couples to file a joint tax return. Great news is the tax returns can be claimed and backdated for up to 3 years. This is fantastic if you have been married for any length of time. This gives all married couples the chance of fair tax breaks since 2010; it is part of equality that should have been around sooner, but at least there are positive steps in the right direction.
Rules and regulations
As with all things positive, there are some rules and regulations that you will need to consider before you are able to file a joint tax return with a same sexed marriage partner.
Regardless of your current location, your marriage will have needed to be performed in a state where same sexed marriages are legal. If the state that you got married in doesn’t legally allow these marriages then you will not be allowed to file a joint tax return.
Therefore, when you are applying to file a joint tax return you will need to provide evidence that you are legally married. It disregards the state that you reside in. If they don’t have a same sex marriage law this is irrelevant as long as you were married in a state that recognises the law, you are then eligible to file joint tax returns.
As with any potential tax breaks, sometimes this isn’t always in the claimants favour. There is the possibility that you will be required to pay back taxes, rather than getting tax relief and a subsequent overpayment for the previous 3 years’ worth of claims.
It is a great idea to get expert advice to assess your position, to see if claiming a joint tax return is going to benefit you and your unity. Even though you are married you might still find that filing individual claims means you are actually better off.
You will be able to claim for the same tax breaks that different sex married couples enjoy. The only difference will be the proof of marriage in a legal state. This might seem like a big hoop to jump through, but even married couples of different sexes still need to prove that they are legally married when they file a joint tax return. Otherwise, false tax statements could mean you can face charges and prosecution for falsifying the information provided.
If you live and work in different states this will complicate matters completely and to get the right information in your tax return you might need to seek professional help.
Therefore, the change in the law has allowed the filling of same sex joint tax returns and with it backdated, this recognises the unions of two people, regardless of the sex of those involved. This is a positive step forward in the rights of all individuals that are living in the USA.