Professor Pat Cain

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Adoption Credit Issues of Same-Sex Married Couples

By | December 19th, 2011|Categories: Same-Sex Marriage and Taxes|Tags: , |

The New York Times ran an article last week about the IRS denying adoption credit claims of some same-sex married couples. Professor Pat Cain at Santa Clara Law School in California also published a blog post about this back in August. Links to both stories are provided at the end of this article. One of the [...]

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Gay Marriage: Taxation of Social Security Payments in Community Property States

By | October 14th, 2011|Categories: Same-Sex Marriage and Taxes, State Taxes|Tags: , , , |

The tax rules for married gay couples living in community property states, such as California, are complicated.  At the federal level, married gay couples must split their income and deductions 50/50 on their separate federal returns.  (Remember, married gay couples can't file joint returns; the only allowable filing statuses are single or head of household.) There [...]

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Same-Sex Marriage and Bankruptcy

By | September 13th, 2011|Categories: Same-Sex Marriage and Taxes, State Taxes|Tags: , , , , |

Professor Pat Cain has posted a few notes about bankruptcy and same-sex married couples (emphasis mine). A couple of months ago a federal Bankruptcy Court in Central California ruled DOMA unconstitutional as applied to joint filings in bankruptcy. The case is In re Balas. As a result of that case, and the administration’s stance that DOMA [...]

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