Life After DOMA: Audits of Prior-Year Returns

We know that couples in same-sex marriages must file their 2013 federal taxes as a married but they are not required to amend prior-year tax returns where the couple filed as two single people.

How will this concept work with audits of returns within the current statute of limitations (2010-2012)?

The answer is surprisingly straightforward:

  • If the person’s original tax return was filed as a single person, they would be audited as a single person. This assumes that the original return was filed before September 16, 2013. See this blog post for more details.

  • If the person originally filed as single but they then submitted an amended tax return as married after the DOMA ruling, they and their spouse will be audited as a married couple.

 

“This blog post, along with comments that may follow, should not be considered tax advice. Before you make final tax or financial decisions, please secure a professional tax advisor to give you advice about your unique situation. To secure Jason as your accountant, please click on the ‘Services’ link at the top of the page.”

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  1. Tax Roundup, 10/2/2013: essential government function edition. And… commas! « Roth & Company, P.C - October 2, 2013

    […] Dinesen,  Life After DOMA: Audits of Prior-Year Returns.  Jason explains how audits work for amended returns of same-sex married […]