The U. S. Department of the Treasury and the IRS have ruled that legally married same sex couples will enjoy the same tax benefits as traditional marriages.
The U.S. Supreme Court’s decision in 2015 of Obergell v Hodges declared that same sex marriage is legal everywhere in the United State under the Constitution.
Same sex married couples will be treated as married for all federal tax purposes, including income, gift and estate taxes. This includes all federal tax provisions in which marriage is a factor, such as filing status, personal and dependency exemptions, the standard deduction, employed benefits , individual retirement account contributions, earned income tax credits or child tax credits.
As a Family Law attorney practicing in Waterbury, Connecticut and Southington, Connecticut I work hard to keep up with tax planning matters that arise in divorce cases.