Tax time and preserving
|
|
- Nelson James
- 8 years ago
- Views:
Transcription
1 Tax time and preserving your federal rights Contact GLAD s Legal InfoLine for the most accurate, up-to-date information: GLAD Gay & Lesbian Advocates & Defenders
2 This document contains general information about how you might preserve your rights when filing your federal taxes. This guidance is intended for general information purposes. It should not be construed as legal advice or a legal opinion on any specific facts or circumstances, and does not create an attorney-client relationship. Because sound legal advice must necessarily take into account all relevant facts and developments in the law, GLAD urges you to contact your own attorney or tax professional for assistance and advice specific to your situation. We are also happy to consult with attorneys and tax professionals. Filing This Year s Federal Taxes While DOMA Section3 is still in effect, GLAD continues to recommend that married same-sex couples file their federal income tax returns as Single or Head of Household. In some cases you may be able to file one return and claim your spouse as a dependent. You should also consider designating in some way that your marriage has occurred. These ideas are discussed in GLAD s publication, Navigating Income Taxes for Married Same-Sex Couples at:
3 What About Past Years Federal Taxes? But what if you live in a marriage equality state or D.C.? Should you try to amend prior years tax returns to file as married filing jointly? You should consider the benefits and risks of filing a timely amended tax return and then decide how to act. First, determine what tax years are eligible for you to file an amended return. Generally speaking, you can only go back three years (see side bar). And, of course, you can also only file an amended return as married if you were in fact married on December 31 of that tax year. See the instructions for IRS Form 1040X for more information: Second, consider the risks and benefits of filing an amended return. Most people file an amended return because they would be due a refund. This has to be determined on a situation-by-situation basis and can vary from year-to-year. For same-sex married couples, there are several reasons why you would be due a refund if you could file as married. For example, federal tax rate schedules are generally more favorable for married joint return filers than other statuses (and least favorable for Married Filing Separately ). Married couples also can pool income and deductions. In addition, if one person in the couple received health insurance through a spouse s employer, the employer should have been imputing income to the spouse and taxing the spouse accordingly. The imputed income is the fair market value of your spouse s health insurance as determined by your employer. To receive a refund of the income taxes and FICA paid on this imputed income, you must specifically request it. NOTE: There is some question about the deadline for filing an amended return as married when you could not originally do so because of DOMA Section 3. Planning conservatively, you should file any amended return within three years of the original due date (even if you were granted an extension on filing your taxes that year.) For example, for the tax year 2010 (where the original due date was April 15, 2011), your amended return would have to be filed by April 15, If you cannot file within three years of April 15 of the original due date but can file within three years of your extended filing date, consult a tax professional or call GLAD for more information. 3
4 Even if you would benefit financially from filing an amended return, you should also consider potential downsides such as an increased risk of audit, possible assessment of a tax deficiency, and the burden, expense and uncertainty of litigation. You should also consider whether you would be due a refund for one year but owe taxes for another. The IRS will likely deny the refund claim, but taxpayers then have two years from the notice of disallowance in which to file suit for their refund in federal court. Of course, applicability of these issues to any particular person should be determined through consultation with a tax professional. 4
5 If We File An Amended Return, What Should We Say About DOMA And Why We Are Filing? There are three tax forms you might need to submit to amend your return to Married Filing Jointly : the 1040X the the 8275-R On each form you will be asked to provide an explanation of the changes. On the 1040X you can use the sample language provided below. For the other two forms, you can simply indicate that you have provided an attached form with an extended explanation. This extended explanation should also be appended to Form 1040X. Additionally, when you submit these materials to the IRS, you may want to include a cover letter explaining the changes. Sample Cover Letter Re: [Name] and [Name] [Social Security #] and [Social Security #] Form 1040X (year) To Whom It May Concern: We are amending our individual income tax returns for the year 20 prospectively pending the challenge to the constitutionality of Section 3 of the Defense of Marriage Act in Windsor v. United States, currently awaiting a decision at the United States Supreme Court. Sincerely, [Name] [Name] 5
6 Who qualifies for the Social Security spousal retirement benefit? Sample Explanation of Changes for Forms 8275 and 8275-R For the 8275 and 8275-R you may simply write: See Attached Statement in the Detailed Explanation field and attach the statement below. Sample Attached Explanation Attachment to Form 1040X, Part III, Explanation of Changes Form 8275, Disclosure Statement Form 8275-R, Regulation Disclosure Statement 20 Tax Year REFUND CLAIM BASED ON UNCONSTITUTIONALITY OF THE DEFENSE OF MARRIAGE ACT 6 The taxpayer, [name] (#Social Security), a spouse in a same-sex couple, was married under the laws of [state] as of December 31, [tax year]. For the tax year of this amended return, taxpayer filed a joint [state] income tax return with her spouse, [spouse name] (#Social Security). However, in accordance with the federal law known as the Defense of Marriage Act ( DOMA ), the taxpayer filed an individual federal tax return as though she was unmarried. The taxpayer believes that being required to file as though she were unmarried amounts to unequal treatment compared to other married persons in [state]. The taxpayer believes that her marriage, which is valid under [state] law, should be respected for federal tax purposes, just like the [state]
7 marriages of heterosexual couples. Although this position is contrary to DOMA, the taxpayer believes that DOMA is unconstitutional and that she should be allowed to file this amended joint return with her spouse and receive the refund shown herein. The taxpayer s filing position is supported by the following: a decision from the U.S. Court of Appeals for the First Circuit in Gill v. OPM and Commonwealth of Massachusetts v. U.S. Dept. of Health and Human Services; a decision in the U.S. District Court - District of Connecticut in Pedersen v. OPM; a decision in the U.S. District Court - Northern District of California in Golinski v. OPM; and a decision by the U.S. Court of Appeals for the Second Circuit in Windsor v. United States. The decisions in these cases, which found Section 3 of DOMA to be unconstitutional, have been stayed pending the decision by the United States Supreme Court in Windsor v. United States. NOTE: If the IRS sends you a refund check, do not cash it. Please contact GLAD s Legal InfoLine at GLAD (4523) or at glad.org/rights for information about what to do in that situation or if you have any questions about the information in this publication. In particular, if the taxpayers were able to file as married filing jointly, the taxpayers are due a refund of $. Does GLAD want to know if we file an amended return? Yes! GLAD would like to track who has filed an amended return, for what tax year(s), the date you submitted the amended return, and the date the IRS denies the amended return (from which GLAD can calculate the date by which you would need to file suit to pursue your refund). 7
8 The GLAD Legal InfoLine can be reached from 1:30 4:30 p.m. Monday through Friday at (617) or (800) 455-GLAD (4523) or anytime at Gay & Lesbian Advocates & Defenders 30 Winter Street, Suite 800 Boston, MA Tel: Fax: June 2013
IMPORTANT TAX DISCLAIMERS
The Supreme Court victory in United States v. Windsor striking down the discriminatory federal Defense of Marriage Act (DOMA) affirms that all loving and committed couples who are married deserve equal
More informationFrequently Asked Questions Regarding the Statements of the U.S. Department of Justice Regarding Section 3 Of DOMA
Gay & Lesbian Advocates & Defenders 30 Winter Street, Suite 800 Boston, MA 02108 Phone: 617.426.1350/800.455.GLAD Fax: 617.426.3594 Website: www.glad.org Frequently Asked Questions Regarding the Statements
More informationSame-Sex Spousal Health Benefits
Same-Sex Spousal Health Benefits January 2015 Contents INTRODUCTION 1 RIGHTS OF SAME-SEX SPOUSES OF PRIVATE SECTOR EMPLOYEES RIGHTS OF SAME-SEX SPOUSES OF STATE, COUNTY AND MUNICIPAL EMPLOYEES RIGHTS
More informationSeparation, Divorce and Marriage Equality
Gay & Lesbian Advocates & Defenders 30 Winter Street, Suite 800 Boston, MA 02108 Phone: 617.426.1350 or 800.455.GLAD Fax: 617.426.3594 Website: www.glad.org Separation, Divorce and Marriage Equality Note:
More informationThe Overturn of DOMA and its Impact on Financial Planning
The Overturn of DOMA and its Impact on Financial Planning In 1996, President Clinton signed the Defense of Marriage Act (DOMA), which defined marriage as being the union between one man and one woman.
More informationSupreme Court Strikes Down DOMA, Clears Way for Same-Sex Marriage in California
Brought to you by Alamo Insurance Group Supreme Court Strikes Down DOMA, Clears Way for Same-Sex On June 26, 2013, the U.S. Supreme Court announced decisions in two significant cases regarding laws affecting
More informationPLANNING FOR SAME-SEX MARRIAGE POST-DOMA RULING
PLANNING FOR SAME-SEX MARRIAGE POST-DOMA RULING Understand and start planning for IRS and other agency changes. KEY TAKEAWAYS Supreme Court decision struck down Section 3 of the Defense of Marriage Act
More informationImportant Plan Document Amendments Please Review with Your Legal Advisor and Retain with your Plan Records
Subject: Important Plan Document Amendments Please Review with Your Legal Advisor and Retain with your Plan Records Dear Retirement Plan Sponsor: Enclosed please find two amendments provided by Thompson
More informationU.S. Supreme Court Decisions Relating to Same-Sex Marriage
WISCONSIN LEGISLATIVE COUNCIL INFORMATION MEMORANDUM U.S. Supreme Court Decisions Relating to Same-Sex Marriage Hollingsworth v. Perry challenged California s Proposition 8, the state s constitutional
More informationLegal Issues for New York Same-Sex Couples Who Married In Massachusetts (Last Updated: May 2007)
Gay & Lesbian Advocates & Defenders 30 Winter Street, Suite 800 Boston, MA 02108 Phone: 617.426.1350 or 800.455.GLAD Fax: 617.426.3594 Website: www.glad.org Legal Issues for New York Same-Sex Couples Who
More informationManagement Alert. California Supreme Court Approves Same-Sex Marriage & Bush Signs Genetic Information Act
California Supreme Court Approves Same-Sex Marriage & Bush Signs Genetic Information Act A recent California Supreme Court decision to recognize same-sex marriages and recent federal legislation banning
More informationDomestic Partnership Benefits. Overview
Domestic Partnership Benefits Overview March 2014 This document is intended to provide general information only and cannot provide guidance or legal advice as to one s specific situation. Moreover, the
More informationOverview of Financial Planning Issues for Same-Sex Couples. January 2014
Overview of Financial Planning Issues for Same-Sex Couples! January 2014! Prepared by: Nan P Bailey, CFP, AIF 1875 Palmer Ave. Ste 206, Larchmont, NY 10538 914.834.9105 nan@npbailey.com! Securities and
More informationFREQUENTLY ASKED QUESTIONS FROM COUPLES WHO ARE CONSIDERING GETTING MARRIED IN SAN FRANCISCO
FREQUENTLY ASKED QUESTIONS FROM COUPLES WHO ARE CONSIDERING GETTING MARRIED IN SAN FRANCISCO On February 12, 2004, the county clerk in San Francisco began issuing marriage licenses to same-sex couples,
More informationProvided By Touchstone Consulting Group Benefits for Same-sex Couples and Domestic Partners
Provided By Touchstone Consulting Group Benefits for Same-sex Couples and A significant number of U.S. companies provide benefits, such as health insurance coverage, for their employees domestic partners
More informationPlanning Update for Married Same-Sex Couples
Client Alert August 2013 Planning Update for Married Same-Sex Couples On June 26, 2013, in Windsor v. U.S., the United States Supreme Court ruled that Section 3 of the Defense of Marriage Act (DOMA) was
More informationAFTER DOMA: UPDATES AND ANNOUNCEMENTS ABOUT FEDERAL BENEFITS
AFTER DOMA: UPDATES AND ANNOUNCEMENTS ABOUT FEDERAL BENEFITS Below are recent announcements and updates from various federal programs on how the marriages of same-sex couples will be treated following
More informationMARRIAGE FOR SAME-SEX COUPLES IN CALIFORNIA
MARRIAGE FOR SAME-SEX COUPLES IN CALIFORNIA Frequently Asked Questions Last Updated: July 9, 2015 NOTE: This document is intended to provide information for same-sex couples who are considering getting
More informationWASHINGTON TAX UPDATE
WASHINGTON TAX UPDATE OCTOBER 24, 2012 Welcome to Washington Tax Update, where you will find useful information about taxes, including current events in our nation s capital, as well as informed opinions
More informationEstate Planning for California Same-Sex Couples. Trisha A. Vicario & Chelsea J. Hopkins
Estate Planning for California Same-Sex Couples Trisha A. Vicario & Chelsea J. Hopkins Legal Recognition for Same-Sex Couples Defense of Marriage Act (DOMA) In 1996, the United States Congress enacted
More informationCanadian Marriage FAQ
Canadian Marriage FAQ What Do I Need to Know About Getting Married in Canada? January 2015 Funding for this publication provided by: 800-858-4832 www.gayivf.com This document is intended to provide general
More informationIncome, Estate & Gift Tax Impact of the Supreme Court s Decision in the Windsor Case
Income, Estate & Gift Tax Impact of the Supreme Court s Decision in the Windsor Case 37 th Annual Federal and State Tax Institutes December 2, 3 & 4, 2013 Presented by Jordon N. Rosen, CPA, AEP Director,
More informationThis case challenged the constitutionality of California s Proposition 8.
BRIEFING JUNE 2013 UNITED STATES SUPREME COURT ISSUES RULINGS ON DOMA AND PROPOSITION 8 CASES On June 26, 2013, the United States Supreme Court issued decisions in two cases affecting the legal definition
More informationAll legally married same-sex couples
IRS GUIDANCE ON SAME-SEX MARRIAGE September 3, 2013 Highlights Place Of Celebration Of Marriage Controls Guidance For 2013 Tax Returns Amended Returns May Be Filed For Open Years Treatment Of Domestic
More informationExpert Analysis Same-Sex Marriages and Benefit Plans After Windsor
Westlaw Journal Employment Litigation News and Analysis Legislation Regulation Expert Commentary VOLUME 28, issue 2 / august 28, 2013 Expert Analysis Same-Sex Marriages and Benefit Plans After Windsor
More informationSOCIAL SECURITY BENEFITS AND THE DEFENSE OF MARRIAGE ACT: CAN I DO ANYTHING NOW TO PRESERVE MY RIGHTS? YES
SOCIAL SECURITY BENEFITS AND THE DEFENSE OF MARRIAGE ACT: CAN I DO ANYTHING NOW TO PRESERVE MY RIGHTS? YES t a b l e o f c o n t e n t s 3 Overview 6 Spousal Retirement Benefit 14 What Can I Do If I Qualify?
More informationThe IRS Applies "Income-Splitting" to California's Registered Domestic Partners and Same-Sex Spouses (and Now RDPs in Washington and Nevada, too!
The IRS Applies "Income-Splitting" to California's Registered Domestic Partners and Same-Sex Spouses (and Now RDPs in Washington and Nevada, too!) Preliminary Answers to Some Frequently Asked Questions
More informationEstate Planning and Charitable Giving for Same-Sex Couples After United States v. Windsor
Magazine September/October 2014 Vol. 28 No 5 Estate Planning and Charitable Giving for Same-Sex Couples After United States v. Windsor By Ray Prather Ray Prather is a partner in the Chicago, Illinois,
More informationMarriage Equality Relationships in the States
Marriage Equality Relationships in the States January 7, 2015 The legal recognition of same-sex relationships has been a divisive issue across the United States, particularly during the past two decades.
More informationErica@ambler-keenan.com www.ambler-keenan.com
Civil Unions and Estate Planning after DOMA Ruling Erica Johnson, Esq. Ambler & Keenan, LLC 950 S. Cherry St. Suite 1650 Denver, CO 80246 303-321-1267 Erica@ambler-keenan.com www.ambler-keenan.com B.S.
More informationDomestic Partner Benefits
Domestic Partner Benefits A majority of the nation s largest corporations provide health insurance coverage for domestic partners of their employees 1. Regardless of the size of the business, the trend
More informationDOMA- Introduction to the Federal Tax Issues of Legally Married Same Sex Couples after the Windsor Supreme Court Case Decision
DOMA- Introduction to the Federal Tax Issues of Legally Married Same Sex Couples after the Windsor Supreme Court Case Decision Speakers Paul La Monaca, MST, CPA, Director of Education, National Society
More informationMaterials Provided by Shelley Bishop and Matt Voorhees. Same Sex Marriage & Related Issues in Missouri
Materials Provided by Shelley Bishop and Matt Voorhees Same Sex Marriage & Related Issues in Missouri Program Description: A survey of the status of the law, same sex dissolution and custody issues, the
More information2014 Filing Season Update. Massachusetts Department of Revenue
Massachusetts Department of Revenue Welcome! This year s filing season update presentation is different from prior years. The new format allows you to quickly learn about new tax law and administrative
More informationCONSIDERATIONS AND STRATEGIES WHEN THE TAXPAYER IS ALREADY IN TROUBLE
CONSIDERATIONS AND STRATEGIES WHEN THE TAXPAYER IS ALREADY IN TROUBLE By Leslie Shields Attorney at Law The Shields Law Firm, P.L.L.C. 402 S. Northshore Drive Knoxville, Tennessee 37919 Phone (865) 546-2400
More informationBoston ElderINFO. Suffolk County Legal Resources
Boston ElderINFO Suffolk County Legal Resources Boston ElderINFO makes no statements about the quality of the service provided by the listings in this booklet and cannot be held responsible for the quality
More informationPlanning for the Modern Family. For Producer, Financial Professional or Broker/Dealer Use Only. Not for Public Distribution.
Planning for the Modern Family Disclaimer This material and any estate, gift or generation skipping transfer (GST) tax (together referred to as "transfer tax") calculations reflect the law established
More informationCIVIL UNIONS & ESTATE PLANNING AFTER THE DOMA RULING
CIVIL UNIONS & ESTATE PLANNING AFTER THE DOMA RULING ERICA L. JOHNSON 950 South Cherry Street, Suite 1650 Denver, Colorado 80246 303-407-1542 www.ambler-keenan.com ESTATE PLANNING PROBATE TRUST ADMINISTRATION
More informationCan an employer extend all spousal benefits to same sex spouses? Yes.
Employee Benefit Ramifications of Same Sex Marriages In Goodridge vs. Department of Public Health, the Massachusetts Supreme Judicial Court held that the Massachusetts Constitution prohibits the Commonwealth
More information1. Whether, for Federal tax purposes, the terms spouse, husband and wife,
Rev. Rul. 2013-17 ISSUES 1. Whether, for Federal tax purposes, the terms spouse, husband and wife, husband, and wife include an individual married to a person of the same sex, if the individuals are lawfully
More informationPrather Ebner LLP. Legal Guidance for Life
Legal Guidance for Life Ray Prather ray@pratherebner.com / Dan Ebner dan@pratherebner.com / Landon Perkinson landon@pratherebner.com The Monadnock Building, 53 West Jackson Boulevard, Suite 1025, Chicago,
More informationDOMA / Same-Sex Spouse Benefits Briefing Card
Prepared by: LCDR Nate Christensen Updated: 2013-08-13 Reviewed by: Reviewed: DOMA / Same-Sex Spouse Benefits Briefing Card Background The Supreme Court found June 26, 2013, in U.S. v. Windsor that Section
More informationLove, marriage and money: Financial planning tips for same-sex couples in the new age of marriage equality
TIAA-CREF Individual Advisory Services Love, marriage and money: Financial planning tips for same-sex couples in the new age of marriage equality With the Supreme Court s historic ruling on marriage equality,
More informationFarzad Family Law Scholarship 2014
Farzad Family Law Scholarship 2014 Should the right to marry for same-sex couples become a federal constitutional right by amendment to the United States Constitution or remain a State issue? The United
More informationClaims Submitted to the IRS Whistleblower Office under Section 7623. This Notice provides guidance to the public on how to file claims under Internal
Part III Administrative, Procedural, and Miscellaneous Claims Submitted to the IRS Whistleblower Office under Section 7623 Notice 2008-4 SECTION 1. PURPOSE This Notice provides guidance to the public on
More informationLGBT FINANCIAL PLANNING
Insights on... LGBT FINANCIAL PLANNING OBERGEFELL v. HODGES IMPACT ON SAME-SEX RELATIONSHIP RECOGNITION Planning Considerations for Both Married and Unmarried Same-Sex Couples State and federal laws pertaining
More informationEmployee Benefit Plans
Employee Benefit Plans Note: Plans submitted during the Cycle E submission period must satisfy the applicable changes in plan qualification requirements listed in Section IV of Notice 2014-77, 2014-52
More informationWealth management for LGBT couples
Wealth management for LGBT couples Creating a financial strategy for you and your partner Whether you and your partner are legally married or not, implementing a sound strategy, with the proper documentation
More informationTransgender Family Law in the U.S.: A fact sheet for transgender spouses, partners, parents, and youth
Transgender Family Law in the U.S.: A fact sheet for transgender spouses, partners, parents, and youth MARRIAGE, CIVIL UNIONS, AND REGISTERED DOMESTIC PARTNERSHIPS For transgender people, determining whether
More informationT.C. Memo. 2010-18 UNITED STATES TAX COURT. GINN DOOSE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
T.C. Memo. 2010-18 UNITED STATES TAX COURT GINN DOOSE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 29738-08L. Filed February 1, 2010. Ginn Doose, pro se. Catherine G. Chang, for
More informationTax Representation: The Impact of Recent Tax Cases
Tax Representation: The Impact of Recent Tax Cases Get new slides at http://tom.tax/ctcpa Thomas S. Groth http://tom.tax Phone: 203.628.2952 E mail: Groth@grgllp.com Glouzgal Ramos Groth LLP http://grgllp.com
More informationYOUR LEGAL RIGHTS AND OPTIONS IN THIS SETTLEMENT
IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF GEORGIA ROME DIVISION A federal court authorized this notice. This is not a solicitation from a lawyer. A Settlement will provide $19,560.00
More informationSummary Plan Description. ExxonMobil Family Adjustment Plan ExxonMobil Family Income Plan ExxonMobil Contributory Group Life Insurance Plan
Summary Plan Description ExxonMobil Family Adjustment Plan ExxonMobil Family Income Plan ExxonMobil Contributory Group Life Insurance Plan January 2015 About the Plans This Summary Plan Description (SPD)
More informationTaxpayer Bill of Rights Adopted June 10, 2014
1. The Right to Be Informed Taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions,
More informationNew Jersey Gross Income Tax Forgiveness
New Jersey Gross Income Tax Forgiveness General Information The information in this publication explains the New Jersey gross income tax relief provided for victims of the September 11 terrorist attacks.
More informationWealth Management Challenges and Opportunities For Affluent Same-Sex Couples
Wealth Management Challenges and Opportunities By Nan P. Bailey, MBA, CFP, AIF 1875 Palmer Avenue, Suite 206, Larchmont, NY 10538 nan@npbailey.com www.npbailey.com 914.834.9105 Securities and Advisory
More informationAlert. Client PROSKAUER ROSE LLP. Impact of New Jersey s Civil Union Act on the Workplace
PROSKAUER ROSE LLP Client Alert Impact of New Jersey s Civil Union Act on the Workplace New Jersey s Governor Corzine recently signed the Civil Union Act ( CUA ) authorizing civil unions between individuals
More informationDomestic Partner Implementation
2012 Domestic Partner Implementation Gallagher Benefit Services, Inc., December 2012 PLEASE NOTE As your insurance consultant, we have prepared this guide to provide you with general information on providing
More informationThe first half of 2013 has been a season
internet resources Martha E. Hardy Marriage equality Same-sex marriage in the United States The first half of 2013 has been a season of change in the United States regarding the legal status of same-sex
More informationUnited States General Accounting Office. Testimony Before the Committee on Finance, United States Senate
GAO United States General Accounting Office Testimony Before the Committee on Finance, United States Senate For Release on Delivery Expected at 10:00 a.m. EST on Thursday March 8, 2001 ALTERNATIVE MINIMUM
More informationWHAT YOU SHOULD KNOW ABOUT YOUR CHAPTER 13 CASE. Your Trustee's name, address and office telephone number is:
A MESSAGE FROM THE CHAPTER 13 STAFF The Chapter 13 staff understands that making the decision to file bankruptcy was not easy. Some of the many factors which cause people to file bankruptcy include loss
More informationUNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF CALIFORNIA
UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF CALIFORNIA If you had a Straight Talk, Net10, Simple Mobile, or Telcel America Unlimited Mobile Service Plan, you may be entitled to a cash refund
More informationSummary of Education Savings Accounts (ESA)/Education IRA
Summary of Education Savings Accounts (ESA)/Education IRA Feature 1. Maximum Non-deductable Contribution 1. $2,000 per year per child of all contributions combined. Contributions are not tax deductable.
More informationPrivate Disability Benefits. What People with HIV & Their Doctors Should Know About Getting Coverage & Taking the Right Steps to Keep it
Private Disability Benefits What People with HIV & Their Doctors Should Know About Getting Coverage & Taking the Right Steps to Keep it November 2014 ABOUT GLAD S AIDS LAW PROJECT Through strategic litigation,
More informationCommencement of a Deficiency Proceeding and Pretrial Practice
Commencement of a Deficiency Proceeding and Pretrial Practice Michael J. Desmond is a certified as a Tax Law Specialist by the State Bar of California, Board of Legal Specialization. Mike began his career
More informationNOTICE OF CLASS ACTION SETTLEMENT AND FAIRNESS HEARING
UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF ILLINOIS Anthony Abbott, et al., Plaintiffs, v. Lockheed Martin Corp., et al., Defendants. Case No. 06-cv-701 Chief Judge Michael J. Reagan NOTICE OF CLASS
More informationSENIORS Clauses 41, 41B, 41C, 41C½
Mark E. Nunnelly Commissioner of Revenue Sean R. Cronin Senior Deputy Commissioner TAXPAYER S GUIDE TO LOCAL PROPERTY TAX EXEMPTIONS SENIORS Clauses 41, 41B, 41C, 41C½ The Department of Revenue (DOR) has
More informationnewsletter Estate Planning Opportunities in a World Without DOMA
newsletter July 2013 in this issue A report for clients and friends of the firm. Estate Planning Opportunities in a World Without DOMA... 1 Edited by Henry J. Leibowitz Contributor: George D. Karibjanian
More informationIllinois Department of Insurance Illinois Insurance Facts Civil Unions and Insurance Benefits
Illinois Department of Insurance Illinois Insurance Facts Civil Unions and Insurance Benefits May 2011 Note: This information was developed to provide consumers with general information and guidance about
More informationThis notice expands the period within which individuals may request equitable
Part III - Administrative, Procedural, and Miscellaneous Equitable Relief Under Section 6015(f) Notice 2011-70 PURPOSE This notice expands the period within which individuals may request equitable relief
More informationCITY OF WILMINGTON DELAWARE
CITY OF WILMINGTON DELAWARE Application for Property Tax Exemption for Citizens Over 65 Years of Age and/or Disabled FINANCE DEPARTMENT Revenue Division 2013 Deadline: April 30, 2013 CITY OF WILMINGTON
More informationSame-Sex Spouses, Partners and Adult Adoptions:
Same-Sex Spouses, Partners and Adult Adoptions: Trust Administration Issues Presented by Beneficiary Relationships ABA Fall 2010 Joint CLE Meeting Section of Taxation and Trust and Estate Law Division
More informationOfficial Form 22A 2 Chapter 7 Means Test Calculation 12/13
Fill in this information to identify your case: Check one only as directed in lines 40 or 42: Debtor 1 Debtor 2 (Spouse, if filing) United States Bankruptcy Court for the: District of (State) Case number
More informationMARRIAGE RIGHTS I N I L L I N O I S
MARRIAGE RIGHTS I N I L L I N O I S FOREWORD At Equality Illinois, we work to promote a fair and unified Illinois where everyone is treated equally with dignity and respect and where all people live freely
More informationPROCEDURES FOR PLAINTIFFS IN CIVIL CASES
PROCEDURES FOR PLAINTIFFS IN CIVIL CASES I. INTRODUCTION: If you cannot resolve your differences with another individual or company, then you may consider pursuing your legal remedy by filing a civil lawsuit.
More informationEstate Planning for Same-Sex Couples. Law Office of JANE FRANKEL SIMS LLC Estates & Trusts
Estate Planning for Same-Sex Couples Law Office of JANE FRANKEL SIMS LLC Estates & Trusts Same-Sex Marriage in Maryland n n n n n 1973: 1 st state to ban same-sex marriage 2006: Court of Appeals upholds
More informationI. FIGURING OUT YOUR CLIENT S STATUS
REPRESENTING SAME-SEX FAMILIES IN CALIFORNIA AFTER WINDSOR AND PERRY 2014 Deborah H. Wald As published in the Journal of the California Association of Certified Family Law Specialists (ACFLS), Winter 2014,
More informationDOMA: What s Your Action Plan? July 25, 2013
DOMA: What s Your Action Plan? July 25, 2013 Presented By: Mark S. Thomas, Partner, Williams Mullen D. Earl Baggett, Partner, Williams Mullen Brydon M. DeWitt, Partner, Williams Mullen Today s Presenters
More informationDivorce Tax Considerations
Divorce Tax Considerations Divorce is a tough process, and one that doesn t end after a court date. Knowing your rights and obligations and understanding tax implications will make the process less difficult.
More informationNOTICE OF CLASS ACTION SETTLEMENT AND FAIRNESS HEARING
UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF ILLINOIS Anthony Abbott, et al., Plaintiffs, v. Lockheed Martin Corp., et al., Defendants. Case No. 06-cv-701 Chief Judge Michael J. Reagan NOTICE OF CLASS
More informationTech Flex. July 2014, Volume VII NATIONAL ACCOUNT SERVICES
Tech Flex July 2014, Volume VII NATIONAL ACCOUNT SERVICES Topics Covered In This Issue Benefits: Orientation Period Final Regulations Released Supreme Court Rules on ACA Contraceptive Coverage Mandate
More informationInstructions for Form 3115 (Rev. March 2012) (Use with the December 2009 revision of Form 3115) Application for Change in Accounting Method
Instructions for Form 3115 (Rev. March 2012) (Use with the December 2009 revision of Form 3115) Application for Change in Accounting Method Department of the Treasury Internal Revenue Service Section references
More informationProcessing Deadline. Payroll Processing Reminders. Processing Bonus Payrolls. Paychex Quarter-End Guide Paychex - PEO General Instructions
General Instructions Processing Deadline The deadline for reporting third quarter payroll information/changes to your payroll specialist is 8:00 p.m. local time, Wednesday, September 30, 2015, or before
More informationTAX CONSIDERATIONS FOR FAMILY LAW ATTORNEYS
TAX CONSIDERATIONS FOR FAMILY LAW ATTORNEYS I. FILING STATUS AND CLAIMING CHILDREN A. What Filing Status Must a Taxpayer Choose? 1. Married filing jointly usually financial best for married persons Legally
More information2014 Group Benefits Employer Markets Legislative Notice
2014 Group Benefits Employer Markets Legislative Notice Employee Version Note: The purpose of this Notice is to provide an overview of new laws primarily passed in 2014 that may impact your insurance policy.
More informationChoosing the best divorce attorney for you
Choosing the best divorce attorney for you By Trey Yates If you are preparing to get a divorce, or just considering it, it is a good idea to begin by finding the right attorney for you. Divorce is a big
More informationNotice of Class Action Lawsuit and Proposed Settlement. You May be Entitled to Receive a Settlement Payment.
UNITED STATES DISTRICT COURT MIDDLE DISTRICT OF NORTH CAROLINA Notice of Class Action Lawsuit and Proposed Settlement. You May be Entitled to Receive a Settlement Payment. A federal court authorized this
More informationNEW JERSEY LAW REVISION COMMISSION. Final Report. Relating to. Civil Unions March 19, 2015
NEW JERSEY LAW REVISION COMMISSION Final Report Relating to Civil Unions March 19, 2015 The work of the New Jersey Law Revision Commission is only a recommendation until enacted. Please consult the New
More informationTHE IMPACT OF INEQUALITY FOR SAME SEX PARTNERS IN EMPLOYER SPONSORED RETIREMENT PLANS. Naomi G. Goldberg The Williams Institute, UCLA
THE IMPACT OF INEQUALITY FOR SAME SEX PARTNERS IN EMPLOYER SPONSORED RETIREMENT PLANS Naomi G. Goldberg The Williams Institute, UCLA October 2009 Acknowledgements This report was made possible through
More informationFor a copy of the following presentation, please visit our website at www.ubabenefits.com. Go to the Wisdom tab and then to the HR webinar series
For a copy of the following presentation, please visit our website at www.ubabenefits.com. Go to the Wisdom tab and then to the HR webinar series page. 2 Represents management exclusively in every aspect
More informationTax Protections for Domestic Violence Survivors FOR DOMESTIC VIOLENCE SURVIVORS. Morgan Young Immigration and Poverty Attorney End Domestic Abuse WI
TAX PROTECTIONS FOR DOMESTIC VIOLENCE SURVIVORS Morgan Young Immigration and Poverty Attorney End Domestic Abuse WI Some materials adapted from the National Women s Law Center STARTING THE TAX RETURN 1
More informationMost Litigated Issues. Status Update: Federal Tax Questions Continue to Trouble Domestic Partners and Same-Sex Spouses
: Federal Tax Questions Continue to Trouble Domestic Partners and Same-Sex Spouses RESPONSIBLE OFFICIALS Peggy Bogadi, Commissioner, Wage and Investment Division William J. Wilkins, Chief Counsel DEFINITION
More informationFEMA Debt Resolution Process: In Summary
FEMA Debt Resolution Process: In Summary After every disaster, FEMA is required to audit disaster assistance payments to ensure taxpayer dollars were properly spent. Those audits often show a small percentage
More informationNew Hope-Solebury School District REQUEST FOR PROPOSAL
INTENT New Hope-Solebury School District (the District) is soliciting proposals from qualified licensed law firms to represent the district in basic legal matters and litigation, excluding litigation handled
More informationRECENT CONNECTICUT CASE RAISES THE BAR FOR SMALL BUSINESS RECORDKEEPING REQUIREMENTS 1. Eric L. Green, Esq. Robert J. Percy, Esq.
RECENT CONNECTICUT CASE RAISES THE BAR FOR SMALL BUSINESS RECORDKEEPING REQUIREMENTS 1 CASE ALSO STRUCK COMMISSIONER S JEOPARDY ASSESSMENT Eric L. Green, Esq. Robert J. Percy, Esq. 2 On March 17, 2009,
More informationONE-DAY SEMINAR OUTLINE
ONE-DAY SEMINAR OUTLINE A. The Discharge of Indebtedness 8:30 am 9:20 am 1. IRC 61, 108, 1017; and Regulations thereunder. 2. Exclusions. 3. Exceptions. 4. Mortgage Debt Relief Act of 2007. 5. Definition
More informationINSIGHT Jaffe Law. www.jaffelaw.com INSIGHT
INSIGHT June 2014 CONTENTS INSIGHT Last June, the U.S. Supreme Court cleared the way for same-sex marriages in California to resume after it ruled private parties did not have standing to defend a voter-approved
More informationFREQUENTLY ASKED QUESTIONS
IMPORTANT NOTICE: The following Frequently Asked Questions and answers are intended to provide consumers and their counsel an overview regarding the liquidation of San Antonio Indemnity Company. Milford
More informationHow To Live Together At The University Of Rochester
UNIVERSITY OF ROCHESTER CERTIFICATION OF DOMESTIC PARTNER STATUS 06/26/2012 Employee s Name: (Please Print) Domestic Partner s Name: (Please Print) Soc. Sec. # Soc. Sec. # I certify that we meet the following
More information*************************************************************************** OPEN ENROLLMENT
Find answers to commonly asked questions about the Affordable Care Act (ACA), the state and federal marketplaces, Medicaid, Medicare and the Ryan White HIV/AIDS Program below. We have made every effort
More information