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Tax Issues for Same Gender Marriages

Under the Defense of Marriage Act (DOMA), a marriage is defined as being between a man and a woman. Additionally, a spouse is defined as being a man or a woman, married to a member of the opposite sex. Although New York has passed the Marriage Equality Act, same-sex couples are not given equal treatment in the eyes of the federal government. This means that a married same-sex couple will receive different tax treatment with the Internal Revenue Service (IRS) than they would before the New York Department of Taxation.

At Maxwell & Van Ryn, LLP, we assist same-sex couples with tax issues during and after marriage. Lawyer Paul Van Ryn, LLP has been admitted to the U.S. Tax Court for more than 30 years. With our experience handling tax issues, we can help you understand the nuances and consequences federal tax law can have on your marriage or divorce.

Federal Taxes for Same-Gender Couples

There are a wide range of implications for same-sex couples with regard to federal taxes, including:

  • Same-sex couples can file jointly at the state level but not at the federal level
  • Lifetime exemption for the sale of a home is not applicable to same-sex couples
  • Same-sex couples do not receive tax benefits in regard to child support or alimony payments

These are just a few of the many issues that may arise for a same-sex couple. It is important to seek the advice and counsel of an experienced attorney so that you can understand the impact taxes will have on your family.

Our attorneys will explain the differences between federal and state tax law as pertains to gay couples. By carefully evaluating your assets and the circumstances unique to your family, we can develop a tax strategy to maximize your benefits, whether during your same-gender marriage or in a divorce.

Contact Our Albany Attorneys About Income Tax Issues

We serve clients across upstate New York and our Delmar offices offer free parking. Call 518-478-6634 or contact us online today to schedule a consultation with absolutely no obligation.