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Of course there is a negative side as well. Employers can use the special administrative procedure set forth in Notice to file these claims. You make a good point about marriage tax penalties. An employer using the first special administrative procedure under Notice i. For information on filing an amended return, go to Tax Topic. Is your retirement on track?

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Sit down with your tax professional to discuss your financial situation and plan out a course of action.

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Estate Tax: The New Rules for Same-Sex Couples

EINs and other information. If you have no spouse, the government gets to KEEP all the money they were supposed to pay! Will the IRS issue further guidance on how qualified retirement plans and other tax-favored retirement arrangements must comply with Windsor and Rev. Employer-provided health coverage to spouses of same-sex married workers will now generally be tax free. Comments Good information to help all couples determine tax consequences of marriage. And what about same-sex couples who are in domestic partnerships or civil unions? Toggle navigation Menu Subscribers.

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Your email address will not be published. Of course there is a negative side as well. Don't subscribe All Replies to my comments Notify me of followup comments via e-mail. So a same-sex spouse or both who previously qualified for and filed a federal return using the head of household status will no longer file as head of household. Still lots of other benefits though besides taxes. Same-sex spouses of married employees will automatically qualify for survivor and death benefits under pension plans, k s and similar retirement plans. Employer sponsors a group health plan as part of a cafeteria plan with a calendar year plan year.

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