The Corner

IRS: All Legal Same-Sex Marriages to Be Treated as ‘Married’ for Federal Purposes

The IRS announced today that all legally married same-sex couples will be treated as married for federal tax purposes — and they’ll even be allowed to get tax refunds from previous years as if the federal government had recognized their status all along.

The ruling will apply to all legally married couples, regardless of whether or not they reside in a state that recognizes same-sex marriage. Legal same-sex marriages generally must now use the “married filing jointly” or “married filing separately” filing statuses, which affects a number of federal tax issues, including the earned income tax credit and the size of their tax brackets. Further, individuals who were in same-sex marriages in prior years may now refile previous tax returns as if the federal government had recognized their marriages before now, allowing them to receive tax refunds, subject to a certain statute of limitations (typically three years for taxes).

The ruling, Treasury says, “implements federal tax aspects” of the Supreme Court’s June decision to invalidate Section Three of the 1996 Defense of Marriage Act, which defined marriage as the legal union of a man and woman for all federal purposes.

Though the ruling will cover all legal same-sex marriages entered into in the states, the District of Columbia, a U.S. territory, or a foreign country, it will not apply to “domestic partnerships, civil unions, or similar formal relationships recognized under state law,” the Treasury Department’s statement says.

Most Popular

Elections

Put Up or Shut Up on These Accusations, Hillary

Look, one 2016 candidate being prone to wild and baseless accusations is enough. Appearing on Obama campaign manager David Plouffe’s podcast, Hillary Clinton suggested that 2016 Green Party candidate Jill Stein was a “Russian asset,” that Republicans and Russians were promoting the Green Party, and ... Read More
Culture

Feminists Have Turned on Pornography

Since the sexual revolution of the 1960s, the feminist movement has sought to condemn traditional sexual ethics as repressive, misogynistic, and intolerant. As the 2010s come to a close, it might be fair to say that mainstream culture has reached the logical endpoint of this philosophy. Whereas older Americans ... Read More
White House

The Impeachment Defense That Doesn’t Work

If we’ve learned anything from the last couple of weeks, it’s that the “perfect phone call” defense of Trump and Ukraine doesn’t work. As Andy and I discussed on his podcast this week, the “perfect” defense allows the Democrats to score easy points by establishing that people in the administration ... Read More
PC Culture

Defiant Dave Chappelle

When Dave Chappelle’s Netflix special Sticks & Stones came out in August, the overwhelming response from critics was that it was offensive, unacceptable garbage. Inkoo Kang of Slate declared that Chappelle’s “jokes make you wince.” Garrett Martin, in the online magazine Paste, maintained that the ... Read More
U.S.

‘Texodus’ Bodes Badly for Republicans

‘I am a classically trained engineer," says Representative Will Hurd, a Texas Republican, "and I firmly believe in regression to the mean." Applying a concept from statistics to the randomness of today's politics is problematic. In any case, Hurd, 42, is not waiting for the regression of our politics from the ... Read More
Politics & Policy

Elizabeth Warren Is Not Honest

If you want to run for office, political consultants will hammer away at one point: Tell stories. People respond to stories. We’ve been a story-telling species since our fur-clad ancestors gathered around campfires. Don’t cite statistics. No one can remember statistics. Make it human. Make it relatable. ... Read More