They also revealed that she had filed
joint tax returns with her husband years before they were legally married and at a time when she was married to another man.
(State and local sales tax may be deducted instead of income tax.) However, as of 2018, the Tax Cuts and Jobs Act of 2017 provides that no more than $10,000 of these state and local tax (SALT) expenses can be deducted on single or
joint tax returns ($5,000 for married individuals filing separately).
They filed
joint tax returns since 2006 and purchased a home titled as tenants by the entirety.
Sanchez and his wife declared an income of P855,073.88 based on their
joint tax returns from 1986 to 1992.
Finally, a motion to compel was denied when the plaintiff filed
joint tax returns containing irrelevant and sensitive information from his spouse, and the plaintiff had already produced federal corporate tax returns with information about his lost earning capacity.
The Office of Government Ethics (OGE) has long held in advisory opinions that spouses filing
joint tax returns derive financial benefit from their spouses assets.
Under Section 3 of DOMA, same-sex marriage was not recognized for any federal purposes, including the filing of
joint tax returns and the unlimited marital estate tax deduction.
From 1986 to 1987, and from 1989 to 1992, the Sanchez couple filed
joint tax returns indicating a net income of a total of P855,073.88 over those years, the records indicated.
But same-sex couples are not allowed to file
joint tax returns in most states that don't recognize their marriages.
("Let's call them Millie and May," he said.) In the course of gathering information, he determined that they had been filing
joint tax returns for nearly 20 years.
"As an example, a notice came out allowing same sex-couples to file
joint tax returns in 2013, but it only applied to 2013," he says, adding that as of mid-November, updated guidance for 2014 had still not been released.
Where the requesting spouse remains married to the nonrequesting spouse and continues to file
joint tax returns:
