Same-Sex Marriage Tax Law Changes

Course Description:

This course provides an overview of the changes made to tax code in late 2013 in response to concurrent Supreme Court rulings that allowed for the recognition of the validity of same-sex marriages at the federal level. The course begins with a summary of the legislative and judicial actions surrounding the matter of same-sex marriage, and describes the practical application of the court rulings as set out by the IRS in Revenue Ruling 2003-17. 

Supported by numerous examples, the main tax issues involved in the implementation of the new regulations for same-sex married couples are discussed along with a thorough review of the impact on couples residing in community property states. 

Learning Objectives:
Upon conclusion of this course, students will be able to:
  • given examples of same-sex married couples who have previously filed single returns at the federal level:
    • correctly identify the options available to them for amending these returns
    • identify those cases in which it would be to the taxpayers’ advantage to amend a prior return
    • identify the general impact of the recent tax law changes for the treatment of community property and income for same-sex married couples

Tax Year: 2018
Prerequisites:  None

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