This post is part of a long-term project I’ve been working on regarding the history of marriage in the tax code. wedding-rings-150300_1280

As I finish sections of the research paper I’m working on, I’ll post them here. This is a big project, one that will likely take years to finish, so I can’t guarantee when the next post on this topic will appear.

Below is the very first segment.

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I started on this document in 2011 when my practice was heavily involved in the tax complications of same-gender marriage.

Back then — up until the Defense of Marriage Act was overturned in June 2013 — couples in same-gender marriages lived a complicated tax life.

They were required to file their federal tax returns as two unmarried people, but they were required to file their state tax returns as a married couple (assuming they lived in a state that recognized their marriage). To create the state return, the couple needed to re-calculate their federal taxes to apply federal tax law for married people.

In working through these recalculations, I discovered that some couples would benefit from filing their federal tax return as married, some would see a minimal difference, and some would be worse off.

But my question was: why? Why does tax law treat married people differently from unmarried people?

Enter my research into the history of marriage in the tax code.

This document is not focused on same-gender marriage, because these are things couples in “traditional” marriages have known all along: getting married does not always mean big savings at tax time.

But again, the question is: why?

To answer, we need to return to the beginning, to 1913 and the start of the income tax in the United States. Stay tuned for the next segment.

“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.”