It became clear that, while there was no majority for full joint adoption, allowing adoption of the partner's child i. Marriage and Taxes. More In News. Although Rev. Legal status of same-sex unions. Luzerner Zeitung in German. Traditional IRA.
Then the U. Future Guidance Treasury and the IRS intend to issue streamlined procedures for employers who wish to file refund claims for payroll taxes paid on previously-taxed health insurance and fringe benefits provided to same-sex spouses. Read More. The ruling applies regardless of whether the couple lives in a jurisdiction that recognizes same-sex marriage or a jurisdiction that does not recognize same-sex marriage.
Treasury and IRS also intend to issue further guidance on cafeteria plans and on how qualified retirement plans and other tax-favored arrangements should treat same-sex spouses for periods before the effective date of this Revenue Ruling.
The employee should seek a refund of Social Security and Medicare taxes from his or her employer first. Prices are subject to change without notice. The ramifications of this decision trickled down to state tax returns. Get the latest stimulus news and tax filing updates.
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Figure 1. Employee A filed Form for the taxable year reflecting the Box 1 amount reported on Form W Minimal recognition.