The rise of same-sex marriage, domestic partnerships, and civil unions in various states (and prohibitions thereon in others) has led to confusion about a number of issues, not the least of which is taxes. Of course, the so-called Defense of Marriage Act prohibits same-sex couples duly married in Iowa or New York, from filing a joint federal return. Still, the ambiguous nature of some tax provisions may cause those in same-sex relationships to miss out on deductions or credits to which they are entitled, such as the adoption credit.
The IRS, however, is attempting to better help same-sex couples navigate the choppy waters of tax law. New guidance was issued last week for domestic partners in community property states and same-sex married couples in California. With support for gay marriage growing, perhaps someday the same tax rules will apply to all.