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Same-Sex Married Couples must file before Sept. 16 to File as Single


Posted on September 13th, by Big Chief in Blog. Comments Off

SPack of sheets of paper fastened by paper clipsame-sex married couples must file before September 16 to file as single (09-13-13)

Same-sex married couples who are on extension, but wish to file as single one last time, must file before September 16, 2013. Original returns filed by same-sex married couples on or after September 16, 2013, must be filed using a married filing status. Taxpayers wishing to amend from single to married for prior years may do so for any year where the statute of limitations has not expired.

The application of Revenue Ruling 2013-17, and the effect on taxpayers’ filing status, depends on the tax year in question:

  • For tax year 2012 and all prior years, same-sex spouses who file an original tax return on or after September 16, 2013 (the effective date of Rev. Rul. 2013-17), generally must file using a married filing separately or jointly filing status;
  • For tax year 2012, same-sex spouses who filed their tax return before September 16, 2013, may choose (but are not required) to amend their federal tax returns to file using married filing separate or joint filing status;
  • For tax years 2011 and earlier, same-sex spouses who filed their tax returns timely may choose (but are not required) to amend their federal tax returns to file using married filing separate or joint filing status provided the period of limitations for amending the return has not expired; and
  • For tax year 2013 and going forward, same-sex spouses generally must file using a married filing separate or joint filing status.

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