after doma: federal taxes

7/28/2019 After DOMA: Federal Taxes

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Tis series of fact sheets produced together by:

American Civil Liberties Union | Center for American Progress | Family Equality Council | Freedom to Marry | Gay & Lesbian Advocates & DefendersHuman Rights Campaign | Immigration Equality | Lambda Legal | National Center for Lesbian Rights | National Gay and Lesbian Task Force | OutServe-SLDN.

FEDERAL TAXES

IMPORTANT TAX DISCLAIMERS

Tis guidance is intended or general inormation purposes. It should not be construed

as legal advice or a legal opinion on any specic acts or circumstances, and does notcreate an attorney-client relationship.

Because sound legal advice must necessarily take into account all relevant acts anddevelopments in the law, the inormation you will nd in this guidance is not intendedto constitute legal advice or a legal opinion as to any particular matter.

Any tax inormation included in this document was not intended or written to be usedand it cannot be used, or the purpose o avoiding tax-related penalties under the InternaRevenue Code (Code).

Marriage Matters For Federal Taxes

A 2004 government report identied 198 separate Code provisions tied to marital statushighlighting the dramatic impact o marriage on personal taxes. Rep. GAO-04-353R

Deense o Marriage Act - Update to Prior Report (Jan. 24, 2004), seewww.gao.govnew.items/d04353r.pd.

Summarized below are a ew o the many tax issuespotentiallyaecting married same-sexcouples now that DOMA has been invalidated. In all likelihood, there will be specicguidance orthcoming rom the Internal Revenue Service (IRS) beore the next incometax ling deadline or tax year 2013. For personal advice on income tax, git tax, or estattax ederal or state - please consult a tax advisor. State income taxes are not addressed inthis guidance. Tis is not legal or tax advice.

MARRIED FILING STATUS FOR FEDERAL INCOME TAXES

Filing status reers to whether you identiy yoursel as single, head o household,married ling jointly or married ling separately on your ederal income tax returns

Only married couples can le as married, whether jointly or separately. Te ling statuseo single or head o household are generally reserved or unmarried persons. DOMAbarred married same-sex couples rom ling as married, whether jointly or separately.

In general, your ling status is determined on the last day o the year. I you are marriedon the last day o the year, you will be considered married or the entire year. Alternativelyi you are single on the last day o the year (i you got divorced, or example) you will beconsidered single or the entire year. Tere are some exceptions to these rules, so check

with your tax advisor i you have a question about your l ing status.

The Supreme Court victory in United States v. Windsorstriking down the discriminatory ederal Deense o Marriage Act (DOMA) afrms that alloving and committed couples who are married deserve equal legal respect and treatment rom the ederal government. The demise o DOMAmarks a turning point in how the United States government treats the relationships o married same-sex couples or ederal programs that are linkedto being married. At the same time, a turning point is part o a longer journey, not the end o the road. There is much work ahead beore same-sexcouples living across the nation can enjoy all the same protections as their dierent-sex counterparts.

Keep in Mind:

Te Supreme Courts ruling in Windsorapplies only to the ederalgovernment. It does not change discriminatory state laws excludingsame-sex couples rom state-conerred marriage rights.

Te ruling striking down DOMA will not be eective until 25 days

rom the decision. Even when eective, ederal agencieslargebureaucraciesmay need and take some time to change orms,implement procedures, train personnel, and efciently incorporatesame-sex couples into the spousal-based system.

Until same-sex couples can marry in every state in the nation, therewill be uncertainty about the extent to which same-sex spouses willreceive ederal marital-based protections nationwide. For ederalprograms that assess marital status based on the law o a state thatdoes not respect marriages o same-sex couples, those state lawswill likely pose obstacles or legally married couples and survivingspouses in accessing ederal protections and responsibilities.

Securing air access to ederal protections that come with marriageor all same-sex couples in the nation will take some time and work.In some situations, it may require Congressional action or ormalrule-making by agencies.

Beore making a decision, it is essential that you consult an attorneyor individualized legal advice. Tis is particularly important orpeople who are on certain public benets, as getting married may

jeopardize your eligibility without providing you the ull measureo protections other married couples enjoy. In addition, coupleswho travel to another place to marry and then return to live in astate that does not respect their marriage may be unairly unableto obtain a divorce, which can lead to serious negative legal andnancial consequences. People must make careul decisions whenand where to marry, even as we work together to end this injustice.

We are committed to winning universal access to ederal maritalprotections or married same-sex couples through ongoing publicpolicy advocacy, and, where necessary, strategic litigation. Contactour organizations i you have questions, or updates and to learnmore about what you can do to achieve ull equality or those whoare LGB.

Tis Guidance is intended to provide general inormation regardingmajor areas o ederal marriage-based rights and protections based onhow the various ederal agencies have administered ederal benets. Itshould not be construed as legal advice or a legal opinion on anyspecifc acts or circumstances, and does not create an attorney-client

relationship. Past practice is no guarantee o uture developments.While laws and legal procedure are subject to requent change anddiering interpretations in the ordinary course, this is even more truenow as the ederal government dismantles DOMA and extends ederalprotections to same-sex couples. None o the organizations publishingthis inormation can ensure the inormation is current or be responsibleor any use to which it is put.

No tax advice is intended, and nothing therein should be used, andcannot be used, or the purpose o avoiding penalties under the InternalRevenue Code.

Contact a qualied attorney in your state or legal advice about yourparticular situation.
http://www.gao.gov/new.items/d04353r.pdfhttp://www.gao.gov/new.items/d04353r.pdfhttp://www.gao.gov/new.items/d04353r.pdfhttp://www.gao.gov/new.items/d04353r.pdf


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AFTER DOMA: WHAT IT MEANS FOR YOU FEDERAL TAXES 2



Now that DOMA has been ruled unconstitutional, we believe that theIRS will instruct married same-sex couples to le their 2013 income taxesas marriedwhether jointly or separatelyrather than as individualor head o household,provided that the IRS recognizes the marriage. Seebelow or important inormation about how the IRS assesses whether ornot a person is married or tax purposes.

For those marriages recognized by the IRS, tax preparation should besimpler and less expensive than it was with DOMA. Te questions that

have aced married same-sex couples at tax time, like who claims whichchild and how much o the mortgage deduction or charitable deductiondo we each take are eliminated or married same-sex couples who maynow take these deductions togetherin one joint return.

WHO DOES THE IRS COUNT AS MARRIED FOR FEDERALTAX PURPOSES?

Tis is a critical question to answer beore ling your 2013 income taxes,and we expect guidance rom the IRS on this point. Tere may be aperiod o uncertainty because under current IRS practice, a person canle his or her income tax return as married ling jointly or marriedling separately i the individual is considered married in his or herstate o domicile (essentially, the permanent residence/primary home).Tat practice seems to suggest that only people in states that license orrecognize marriages o same-sex couples and in D.C. can expect to betreated as married by the IRS. However, there is no statute or regulationrequiring this approach. In addition, the IRS does not always ollowthis practice. For example, the IRS recognizes common law marriagesor ederal tax purposes no matter where a couple lives as long as theirmarriage was valid where entered. Tis will likely be an evolving areao law and you should consult with a qualied tax expert about yourcircumstances. Te legal organizations listed here also hope to providemore inormation as the situation develops.

Q. I married in a state that recognizes marriages betweenspouses of the same sex, and I still live in such a state. Am Ieligible to be treated as a spouse for tax purposes?

A. Yes.

Q. I live in a state with a Civil Union or Registered DomesticPartnership system, and my partner and I have entered intothat status. Am I eligible to be treated as a spouse for taxpurposes?

A. As s tated above, the IRS has a practice o using a place o domicilerule or assessing marital status, but not in the case o common lawmarriages. We should await guidance rom the IRS on this point. Inaddition, certain authorities have indicated that partners in a civil unionare not spouses eligible to be treated as married or ederal tax purposes.

On the other hand, the Chie Counsel o the IRS in Illinois stated in aletter that a heterosexual couple joined in civil union, which Illinois hadrecognized as husband and wie, were permitted to le ederal returns

with the ling status married ling jointly. I a person encountersproblems or questions, they should contact a tax advisor and a legalorganization listed below.

Q. I used to live in a state with marriage for same-sex couplesand married there, but have since moved to a state that doesnot recognize marriages of same-sex couples. Am I eligible tobe treated as a spouse for tax purposes?

A. As stated above, the IRS has a practice o using a place o domicile rule orassessing marital status, but not in the case o common law marriages. Weshould await guidance rom the IRS on this point. In our mobile society, webelieve it would make more sense or the IRS to use a place o celebration

rule or all marriages and not just or common law marriages, rather thanto treat married people as unmarried or tax purposes when they cross statelines. I you encounter problems or questions, contact a tax advisor and alegal organization listed below.

Q. I live in a state that does not recognize marriages of samesex couples, but I traveled elsewhere to marry. Am I eligibleto be treated as a spouse for tax purposes?

A. As stated above, the IRS has a practice o using a place o domicile rulor assessing marital status, but not in the case o common law marriages. Weshould await guidance rom the IRS on this point.

WILL I OWE MORE OR LESS FEDERAL INCOME TAX NOWTHAT I CAN FILE A JOINT RETURN WITH MY SPOUSE?Every couples situation is unique and may also change rom year to year.For an individualized income tax analysis, consult a qualied tax advisor.

Joint ling tends to avor married spouses with very dierent incomes (e.gwhere one spouse earns little or no income and the other earns income tosupport the amily). Joint lers will generally owe less income tax thanthey would as single taxpayers. Tis is because the IRS eectively treats thcombined income o married couples as i each spouse earned hal, even i,in reality, one earned nothing and the other earned, say, $80,000. With eachspouse treated as having earned $40,000, the couple can take advantage o alower tax bracket and rate than would a single person who earned $80,000.

Note that or some taxpayersspecically those in marriages in which

both spouses are high earnersmarried status lers generally will owe morincome tax under the married ling jointly status than they would i theyled two separate returns under the single ling status. Te reason or thimarriage penalty is that joint return income thresholds (i.e., the incomelevel at which the next marginal tax bracket applies), while higher thanunmarried individual return thresholds, are not twice as high. Tus, somhigh-earning married taxpayers, whether they le as married ling jointlyor married ling separately, will pay higher rates o tax than they would ithey were unmarried individual lers.

WITH DOMA GONE, ARE THERE ANY STEPS I NEED TO TAKENOW WITH RESPECT TO MY 2013 FEDERAL TAXES?

Your 2013 taxes are not due until April 15, 2014, but i you earn wages as anemployee, you may want to consult a tax advisor about whether to changeyour ling status and claimed allowances on Form W-4, which may aect your

withholdings. You also may want to consult a tax advisor i you pay estimatedincome taxes on a quarterly basis about whether to change the amount o thesepayments.

I you have not yet led your 2012 ederal income tax return because youobtained a six month extension, you should consult your tax advisor beore lingabout what is the correct ling status and compute your income accordingly.


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See below i you are considering ling amended returns or a tax reund withrespect to earlier tax years.

WHAT ARE SOME OF THE OTHER DIFFERENCES FOR SAME-SEX COUPLES IN BEING TREATED AS MARRIED FORFEDERAL TAX PURPOSES?

Apart rom tax rate schedules, there are numerous other ways in which your

marital status mayaect your ederal taxes depending on your individualcircumstances. For those persons the IRS regards as married,or example:

Standard Deductions. axpayers can either take itemized deductionsound on Schedule A o the ederal income tax return, or a standarddeduction, whichever is greater. Te standard deduction is a xeddollar amount based on ling status plus some specic adjustments.For 2013, the standard deduction is $12,200 or joint lers, exactlydouble the $6,100 deduction available to single or married lingseparately lers.

Pooled income and deductions. Only married couples ling jointlymay combine spouses income and expenses to be taken into account orcomputing deductions or credits on a return. For example, the itemizeddeduction or medical and dental expenses on Schedule A permits jointlers to combine their qualiying medical and dental expenses. But thisdeduction is limited i the couple has a comparatively high aggregatedadjusted gross income (AGI). Only medical and dental expenses thatexceed a certain percentage o the joint lers AGI (7.5% o AGI in2012 and 10% in 2013) may be deducted.

Income associated with employer-provided health insurance.Married same-sex couples should no longer have to pay income taxeson the value o employer provided insurance to an employees spouse.ypically, when an employer provides group health insurance andpremium contributions or its employees and their spouses, childrenand other qualiying tax dependents, the value o those benets is notsubject to ederal income tax. Tis tax advantage is now available tomarried same-sex couples. Under DOMA, the value o the employer-provided health insurance benets or a same-sex spouse (unless a

dependent) was taxable income to the employee.

Tax-advantaged ringe benefts. Some employer-provided ringebenets will be handled dierently now that DOMA has beeninvalidated. For example, a married taxpayer/employee may be ableto use pre-tax dollars to pay premiums on employer-provided healthinsurance or his or her spouse. Under DOMA, tax-advantagedemployment benets were not available to same-sex spouses unless thespouse qualied as a tax dependent o the employee.

Earned Income Tax Credit (EITC). Tis is a reundable tax creditavailable to low- and medium-income taxpayers. Credits may in somecases be higher, and may be obtained at higher income levels, or some

joint lers.

Exclusion o gain rom sale o principal residence. Te Code allowstaxpayers to exclude rom gross income the gain rom the sale orexchange o a principal residence. Te exclusion is capped at $250,000or individuals and $500,000 or joint returns. Tus, the previousinability o same-sex spouses to le joint returns may have resultedin their receiving a smaller exclusion than they would i they werepermitted to le jointly.

Important Note: Tere are many portions o the Code that diferentiate betweenmarried and unmarried persons. Consult a tax advisor or more inormationabout how these and many other actors might afect you.

I live in a community property state that permits same-sexcouples to marry or register as domestic partners. Will thisruling affect how much income I report on my Federal return?

It depends. We do not yet know how long it will take or the IRS to releasinstructions about how married same-sex couples should le in communityproperty states. But, i you are married and recognized as married in the state

where you live, we expect that the IRS will instruct you to le ederal income taxeas a married couple. You will then be able to combine your income and le on

return just as other married couples i you use the married ling jointly lingstatus. Iyou le jointly, you will avoid the need to engage in a process known asincome-splitting, in which all community income earned by both individuals isadded together and hal is allocated to each individual. I you use the marriedling separately ling status in one o these community property states, then thesame rules that apply to dierent-sex couples who use this status alsowill apply toyou. Tis means you will apply income-splitting to your separate returns, unlesan exception applies. For example, you may have entered into a valid pre-nuptiaor post-nuptial agreement opting out o the community property system.

I you are in a registered domestic partnership (or another union recognized asa registered domestic partnership) in a community property state and are nomarried, you will likely use the single or head o household ling status andincome-splitting will likely apply. It is too early to tell ithe IRSwill or will no

allowregistered domestic partners to le a joint return.In 2010, the IRS announced that it would recognize the community propertyrights o same-sex couples, including those who were married or in registereddomestic partnerships. Tis was consistent with the longstanding rule that statlaw determines ownership o property, whileederallaw determines how muchederal tax the owner must pay. Because DOMA did not bar the IRS romapplying income-splitting to same-sex couples, the ruling striking down DOMAshould not change how the IRS treats same-sex couples community propertyrights i they continue to le taxes separately.

Te ollowing states have community property laws: Alaska (which permits community property election), Arizona, Caliornia, Nevada, Idaho, LouisianaNew Mexico, exas, Washington and Wisconsin. However, only three o thosestatesCaliornia, Nevada and Washingtoncurrently allow same-sex couples

either to marry or register as domestic partners and thus be governed by the statecommunity property laws. In New Mexico, the Attorney General has issuedan opinion stating the marriages o same-sex couples perormed elsewhere wilbe recognized in the state. Because same-sex married couples in New Mexicoare and should be recognized as married in their state, we believe that same-sexmarried couples in New Mexico should le their state and ederal tax returnsas married unless there is contrary instruction rom relevant state or ederaauthorities.

For more inormation, go towww.irs.gov/pub/irs-pd/p555.pd.

How does DOMAs invalidation affect divorce?

Divorcing spouses unwinding their economic partnership by dividing maritalassets should obtain inormation rom qualied proessionals about possible taxconsequences, which may include:

Transers o property because o divorce. Property transerred betweenspouses because o a divorce is not subject to income or git tax. UndeDOMA, when a married same-sex couple divorced, transers o the homeand other assets were taxable events.

Spousal support. I alimony (also known as spousal support) or separatemaintenance payments are paid to a spouse or ormer spouse under a divorceor separation instrument or court order, the payments are deductible tothe person making the payments on his or her tax returns. Te spouse o
http://www.irs.gov/pub/irs-pdf/p555.pdfhttp://www.irs.gov/pub/irs-pdf/p555.pdf


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ormer spouse receiving the payments must report the payments as income.Under DOMA, the spouse paying alimony could not deduct payments orspousal support.

QDROs. Certain retirement assets in the name o one spouse may beviewed as marital property to be divided at divorce. Without DOMA, it

will be easier to divide retirement assets that normally cannot be touched byanyone other than the employee/retiree. Trough a court-issued QualiedDomestic Relations Order (QDRO), certain workplace retirement plans

belonging to one spouse can be assigned to (or shared with) the non-employee/ormer spouse on a tax-ree basis.

A ormer spouse who receives benets paid under a QDRO generally mustreport the benets as income. I the employee/retiree (plan participant)contributed to the retirement plan, then a prorated share o the participantscost (investment in the contract) is used to gure the taxable amount.

IRA transers pursuant to divorce. Te transer o all or part o an interestin a traditional IRA to a spouse or ormer spouse, under a decree o divorceor separation or divorce instrument incident to the decree, is not considereda taxable transer.

In prior tax years, I paid more taxes than I should have because

DOMA disrespected my marriage. What can I do?Tere may be steps you can take to preserve your rights i you act within the timepermitted by law. You can discuss with your tax advisor whether it makes senseor you to pursue a reund claim with the IRS.

Generally, to make a reund claim or income taxes, an individual must completean amended tax return or each tax year at issue and send it to the IRS with anexplanation as to why the original ling was incorrect. Tere is some questionabout the deadline or ling an amended return when a couple could not le atax return as married but now can. Planning conservatively, you should le anyamended return within three years o its original due date, as opposed to theextended due date. For example, or the tax year 2010 (where the return wasoriginally due April 15, 2011), any amended return would have to be led by

April 15, 2014.

Te IRS has a precise process and required orms or amended returns. For moreinormation, see the instructions or IRS Form 1040X(www.irs.gov/pub/irs-pd/i1040x.pd), and GLADs ax ime and Preserving Your Federal Rights. Notethat to recover Social Security taxes paid or taxes imputed on health insurance ora spouse you have to specically request that such amounts be reunded.

A taxpayer should also consider potential downsides o taking these steps, suchas an increased risk o audit, possible assessment o a tax deciency, and in someinstances, the burden, expense, and uncertainty o litigation.

I your spouse died beore DOMA was struck down and you think you paidmore in taxes than you should have because o DOMA (e.g., you could not takean inherited IRA as a spouse), you should consult a qualied tax proessionalor advice.

How does DOMAs invalidation affect gift taxes?

As a very general matter, spouses make gits and transer property to one anotherwithout incurring git taxes. With DOMA invalidated, the git tax maritalexemption should apply to married same-sex couples. Married same-sex couples

will not have to le a ederal git tax return i one spouse transers a home, otherproperty, or cash to the other spouse. For more inormation about git taxes,consult your tax advisor.

I you made one or more substantial gits to a spouse o the same sex beoreDOMA was invalidated and led a ederal git tax return, you should

consult a knowledgeable tax proessional about your circumstances.

How does DOMAs invalidation affect estate taxes?

A taxable estate (the money and assets o the deceased person) maytake an unlimited marital deduction. Tis means that, essentially, thestate will not incur any estate tax liability with respect to any assetslet by the deceased spouse to his or her surviving spouse. Te marita

deduction eectively permits married couples to postpone ederal estatetax that otherwise would have to be paid on the deceaseds estate becausethe property passing to the surviving spouse will not be taxed until thesurviving spouses death.

Under DOMA, no marital deduction was available to same-sex couplesand the value o the assets let to a same-sex spouse was ully included inthe taxable estate. As a result, these assets ultimately would be subject tothe estate tax twice; once when the rst spouse dies and again at the deatho the other spouse. Tis is the very issue that aected Edie Windsor andreached the Supreme Court: Edie, as executor o her spouses estate, paid a$363,000 estate tax she would not have had to pay i she had been marriedto a man.

HELPFUL RESOURCES

General Guides:

axpayer Advocate Services basic guide to taxes:www.taxpayeradvocateirs.gov/Individuals/Complying-With-ax-Laws

and FAQ:www.taxpayeradvocate.irs.gov/Individuals/FAQ.

IRS publications under General Inormation (www.irs.gov/taxtopicstc300.html), including When, Where, and How to File.

IRS Pub 17/1040 Guide:

IRS Publication 17 addresses common issues or taxpayers who itemizdeductions. English version:www.irs.gov/pub/irs-pd/p17.pd; Spanish

version: www.irs.gov/pub/irs-pd/p17sp.pd. General instructions onlling out Form 1040:www.irs.gov/pub/irs-pd/i1040.pd.

Lie Transitions:

Te IRS also addresses how lie events make a signicant impact on taxeswww.irs.gov/Individuals/Did-you-know-li e-events-like-marriage,divorce-and-retirement-may-have-a-signicant-tax-impact%3F.

Divorced or Separated Individuals, atwww.irs.gov/pub/irs-pd/p504pdandwww.irs.gov/pub/irs-pd/p1819.pd; and

Exemption, Standard Deduction, and Filing Inormation, atwww.irsgov/pub/irs-pd/p501.pd.

IMPORTANT TAX DISCLAIMERS

Tis guidance is intended or general inormation purposes. It shouldnot be construed as legal advice or a legal opinion on any specic acts orcircumstances, and does not create an attorney-client relationship.

Because sound legal advice must necessarily take into account all relevantacts and developments in the law, the inormation you will nd in thisguidance is not intended to constitute legal advice or a legal opinion as toany particular matter.
http://www.irs.gov/pub/irs-pdf/i1040x.pdfhttp://www.glad.org/uploads/docs/publications/tax-time.pdfhttp://www.taxpayeradvocate.irs.gov/Individuals/Complying-With-Tax-Lawshttp://www.taxpayeradvocate.irs.gov/Individuals/Complying-With-Tax-Lawshttp://www.taxpayeradvocate.irs.gov/Individuals/FAQhttp://www.irs.gov/taxtopics/tc300.htmlhttp://www.irs.gov/taxtopics/tc300.htmlhttp://www.irs.gov/taxtopics/tc300.htmlhttp://www.irs.gov/pub/irs-pdf/p17.pdfhttp://www.irs.gov/pub/irs-pdf/p17sp.pdfhttp://www.irs.gov/pub/irs-pdf/i1040.pdfhttp://www.irs.gov/Individuals/Did-you-know-life-events-like-marriage,-divorce-and-retirement-may-have-a-significant-tax-impact%3Fhttp://www.irs.gov/Individuals/Did-you-know-life-events-like-marriage,-divorce-and-retirement-may-have-a-significant-tax-impact%3Fhttp://www.irs.gov/pub/irs-pdf/p504.pdfhttp://www.irs.gov/pub/irs-pdf/p504.pdfhttp://www.irs.gov/pub/irs-pdf/p1819.pdfhttp://www.irs.gov/pub/irs-pdf/p501.pdfhttp://www.irs.gov/pub/irs-pdf/p501.pdfhttp://www.irs.gov/pub/irs-pdf/p501.pdfhttp://www.irs.gov/pub/irs-pdf/p501.pdfhttp://www.irs.gov/pub/irs-pdf/p1819.pdfhttp://www.irs.gov/pub/irs-pdf/p504.pdfhttp://www.irs.gov/pub/irs-pdf/p504.pdfhttp://www.irs.gov/Individuals/Did-you-know-life-events-like-marriage,-divorce-and-retirement-may-have-a-significant-tax-impact%3Fhttp://www.irs.gov/Individuals/Did-you-know-life-events-like-marriage,-divorce-and-retirement-may-have-a-significant-tax-impact%3Fhttp://www.irs.gov/pub/irs-pdf/i1040.pdfhttp://www.irs.gov/pub/irs-pdf/p17sp.pdfhttp://www.irs.gov/pub/irs-pdf/p17.pdfhttp://www.irs.gov/taxtopics/tc300.htmlhttp://www.irs.gov/taxtopics/tc300.htmlhttp://www.irs.gov/taxtopics/tc300.htmlhttp://www.taxpayeradvocate.irs.gov/Individuals/FAQhttp://www.taxpayeradvocate.irs.gov/Individuals/Complying-With-Tax-Lawshttp://www.taxpayeradvocate.irs.gov/Individuals/Complying-With-Tax-Lawshttp://www.glad.org/uploads/docs/publications/tax-time.pdfhttp://www.irs.gov/pub/irs-pdf/i1040x.pdf


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Any tax advice included in this document was not intended or written tobe used, and it cannot be used, or the purpose o avoiding penalties underthe Internal Revenue Code.

FOR MORE INFORMATION, CONTACTGAY & LESBIAN ADVOCATES & DEFENDERS

glad.org

LAMBDA LEGAL

lambdalegal.org

AMERICAN CIVIL LIBERTIES UNION

aclu.org/lgbt

NATIONAL CENTER FOR LESBIAN RIGHTS

nclrights.org
http://www.glad.org/http://www.lambdalegal.org/http://www.lambdalegal.org/http://www.aclu.org/lgbthttp://www.nclrights.org/http://www.nclrights.org/http://www.aclu.org/lgbthttp://www.lambdalegal.org/http://www.lambdalegal.org/http://www.lambdalegal.org/http://www.glad.org/

after doma: federal taxes

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