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Podcast text script Tax Information About Same-Sex Marriage

HI… I’M MICHELLE… AND I WORK FOR THE INTERNAL REVENUE SERVICE.                

IF YOU’RE MARRIED TO A SAME-SEX SPOUSE… THE WAY YOU FILE YOUR TAX RETURN HAS RECENTLY CHANGED.

YOU MAY EVEN WANT TO CHANGE SOME TAX RETURNS YOU FILED IN THE PAST.  

BECAUSE FROM NOW ON… WE WILL TREAT SAME-SEX SPOUSES AS MARRIED FOR ALL FEDERAL TAX PURPOSES.

THIS CHANGE APPLIES AS LONG AS YOU GOT MARRIED IN A LOCATION THAT RECOGNIZES SAME-SEX MARRIAGES… EITHER IN THE UNITED STATES OR ANOTHER PART OF THE WORLD.       

IT DOESN’T MATTER WHETHER YOU WERE LIVING THERE AT THE TIME YOU WERE MARRIED AND IT DOESN’T MATTER WHERE YOU LIVE NOW.      

THIS CHANGE APPLIES TO ALL FEDERAL TAX PROVISIONS WHERE MARRIAGE IS A FACTOR… SUCH AS DETERMINING FILING STATUS… CLAIMING PERSONAL AND DEPENDENCY EXEMPTIONS… TAKING THE STANDARD DEDUCTION… RECEIVING EMPLOYEE BENEFITS…. CONTRIBUTING TO AN I-R-A AND CLAIMING THE EARNED INCOME TAX CREDIT OR CHILD TAX CREDIT.       

AMONG OTHER THINGS… IT MEANS THAT GENERALLY SPEAKING... YOU NOW NEED TO FILE YOUR FEDERAL INCOME TAX RETURN EITHER AS MARRIED FILING JOINTLY OR AS MARRIED FILING SEPARATELY.      

YOU DON’T NEED TO AMEND YOUR RETURNS FROM PREVIOUS YEARS.      

BUT YOU MAY WANT TO BY FILING FORM 1040-X.       

EVERY SITUATION IS DIFFERENT.      

BUT IN SOME CASES… YOU MAY EVEN QUALIFY FOR A REFUND.      

THE I-R-S HAS A LOT OF INFORMATION AVAILABLE …INCLUDING ANSWERS TO FREQUENTLY-ASKED QUESTIONS… ON HOW THE TAX LAW NOW APPLIES TO SAME-SEX COUPLES.       

TO FIND OUT MORE… GO TO I-R-S-DOT-GOV.

Page Last Reviewed or Updated: 06-Mar-2014