New IRS Video Helps Same-Sex Couples

The Internal Revenue Service released a new YouTube video designed to provide useful tax tips to married same-sex couples.

The video is the latest addition to an online library featuring short IRS instructional videos covering more than 100 topics ranging from tips for victims of identity theft to taking advantage of the new simplified home office deduction. These videos have been viewed more than seven million times.

The new video, less than two minutes long, is available in English, Spanish and American Sign Language and can be accessed via IRS.gov. It joins an array of online products, including answers to frequently-asked questions, designed to help same-sex couples file their federal income tax returns.

Following last summer’s Supreme Court decision invalidating a key provision of the Defense of Marriage Act, the IRS ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, are now treated as married for federal tax purposes. The ruling applies to all federal tax provisions where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA and claiming the earned income tax credit or child tax credit. Visit IRS.gov to access these and other helpful tax resources.

Landmark IRS ruling recognizes same-sex couples

A ruling by the Internal Revenue Service has recognized the legal partnerships of same-sex couples for the first time ever. Gay couples in registered domestic partnerships in California must each report half of their combined incomes on individual tax returns, the IRS said. The ruling may mean significant tax advantages for affected couples, and it may also apply to other states with domestic-partner registration, such as Washington and Nevada.