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.
It's true that income limits may crimp Roth IRA contributions--single taxpayers can't contribute for 2017 with modified adjusted gross income of at least $133,000, or $196,000 on
joint tax returns.
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.
But same-sex couples are not allowed to file
joint tax returns in most states that don't recognize their marriages.
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.
Few developed countries other than the United States still permit married couples to file
joint tax returns.
In a blow to the far right, the Internal Revenue Service and the Treasury Department said in August that same-sex couples who are legally married in a state that recognizes such unions will be allowed to file
joint tax returns and claim other benefits/deductions, even if they have since moved to a state that doesn't recognize their marriage.
Another way of analyzing taxpayers with W-2 earnings is by looking at the percentage each spouse contributed to the total wage income on
joint tax returns.
The federal government, under DOMA, recognizes only heterosexual marriage for purposes of
joint tax returns, Social Security, and veteran's benefits.
Not being allowed to file
joint tax returns means they miss out on certain tax deductions.
