Married Same-Sex Couples Advised to File Protective Tax Claims in Anticipation of DOMA Being Overturned
According to a New York Times financial blog, gay married couples may want to file a protective refund claim with the IRS in the event that the U.S. Supreme Court overturns the Defense of Marriage Act (DOMA), which has already been overturned by several federal appellate courts.
In the most recent decision, the Court of Appeals for the Second Circuit in New York ruled that the law's definition of marriage as being between one man and one woman is unconstitutional. It is expected that the U.S. Supreme Court will be considering DOMA eventually.
If the Supreme Court overturns DOMA, same-sex couples that are legally married will be able to file for overpayment of federal income taxes. Experts advise gay married couples to file a protective refund claim now since there is a three-year statute of limitations on tax refund claims. By filing now, gay couples gain standing for overpayments dating back to 2009. The claim can apply to income taxes, estate taxes and gift taxes.
The Flanigan Law Group provides Southern California residents with personal attention for estate planning, administration and litigation legal services. When disputes between families, arise, they are very successful in resolving legal estate issues quickly and efficiently while preserving financial and emotional resources. Contact the Flanigan Law Group at 949-450-0042.