IRS Change for Filing Federal Individual Returns for Same-Sex Couples

The IRS announced on August 29, 2013 that all legal same-sex married couples will be treated as married for Federal tax purposes (including income and gift and estate taxes) as of September 16, 2013.

The ruling contained in IRS Revenue Ruling 2013-17 implements the Federal tax aspects of the June 26, 2013 Supreme Court decision invalidating a key provision of the 1996 Defense of Marriage Act.

The new rule applies to legally married same sex couples regardless of whether they reside in a State that recognizes same-sex marriage or in a State that does not recognize the validity of same-sex marriages.

It does not apply to registered domestic partnerships, civil unions, or similar formal relationships recognized under state law.

For 2013 and beyond, same sex married couples must file their individual Federal return using either a filing status of married filing jointly or married filing separately. For 2012, this applies only if their original return for 2012 was filed on or after September 16, 2013. If the 2012 return was filed before September 16, 2013, they may choose (but are not required) to amend their 2012 Federal return.

This ruling is also retroactive to any prior open tax years if they were legally married during those years. As a result, they may file an amended return for Tax Years 2010, 2011, or 2012.

This ruling does not affect how a State individual return is filed if the State does not recognize the validity of same-sex marriages. We will continue to provide updates as more information on what filing status is available to same-sex married couples for State individual returns is released.

For more information see the following on the IRS website:

• IRS Announcement of August 29, 2013
• IRS Revenue Ruling 2013-17
• FAQs for Same-Sex Couples
• FAQs for Registered Domestic Partners and Individuals in Civil Unions

A message from Charles Petz, CPA

Thank you for another great year!

I wanted to take a moment to personally thank you for selecting CrossLink as your professional tax software solution. It is customers like you that have helped us to become the fastest growing professional tax software solution in the country* and I am proud to say that, based on the results of our annual customer survey, we have done so while maintaining our industry-leading customer satisfaction scores.

In the past year we expanded our operations in Rome, GA – and we are not done growing! To continue to meet your needs, this summer we will be doubling our office space in Bellevue, WA. Additionally, we continue to look at ways to improve our solutions and integrate additional technologies to enable your success. Along those lines, I am happy to report that a 64-bit driver for Motorola Symbol scanners will be available on your archive disk in early June.

As many of you will remember from last year, I strongly believe that well rested employees are essential to meeting your needs and ensuring our continued success. In support of this, I wanted to let you know in advance that our employees will be out of office for the period between May 28th and June 1st. During these four business days the entire PEI Team will be recharging their batteries so that when we return to the office on Monday, June 4th we do so with the energy, creativity, and passion you have come to expect from CrossLink. During this period, CrossLink Technical Support will be checking emails and voicemails to ensure urgent matters are supported.

Should you have any questions regarding this break, please do not hesitate to contact your CrossLink Account Team for additional information. Thank you very much for your business!

Charles Petz, CPA
Chief Financial Officer
Petz Enterprises, Inc.

* Based on "Freedom of Information Act data from Third Party Data Store extract listing currently authorized Electronic Return Originators".