Uncle Sam Presides
Over Same Sex Marriages

Courtesy of NATP
- The National Association of Tax Professionals


Recently, the IRS sent a letter to the Public Advocate of the United States, Inc. clarifying that the Defense of Marriage Act (P.L. 104-199) defines "marriage" for purposes of administering federal law (including federal tax laws) as the "legal union between one man and one woman as husband and wife."

It further defines a "spouse" as "a person of the opposite sex who is a husband or wife."

As a result of the Defense of Marriage Act, signed into law by President Bill Clinton in 1996, only married individuals under this definition could elect to file a joint tax return. Even though a state may recognize a union of two people of the same sex as a legal marriage for the purposes within that state's authority, that recognition has no effect for purposes of federal law. A taxpayer in such a relationship may not claim the status of a married person on the federal income tax return.

Your tax professional can explain further and assist you with your tax filing needs.

Selecting the right tax professional will save you time, headaches, and oftentimes money. To find a professional tax preparer, look to NATP. NATP maintains a listing of professionals in your area at www.taxprofessionals.com.

Members of the National Association of Tax Professionals (NATP) strive to assist taxpayers with information and knowledge. NATP is a nonprofit professional association founded in 1979 and is committed to excellence in the tax profession. In 2004, we are celebrating 25 years of service to tax professionals. NATP serves professionals who work in all areas of tax practice. Learn more at www.natptax.com .


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Published TaxMama.com 6.18.04