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The full cost of spousal and dependent coverage is paid by the employees.

In the open enrollment period for the 2012 plan year, Employee C elected to purchase self-only health coverage through salary reduction under Employer’s cafeteria plan. It is expected that future guidance will address the following, among other issues: Q20. Spouses that wholly own and operate an unincorporated business and that meet certain other requirements may avoid Federal partnership tax treatment by electing to be a Qualified Joint Venture.

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These questions and answers reflect the holdings in Revenue Ruling 2013-17 in 2013-38 IRB 201. When are individuals of the same sex lawfully married for federal tax purposes? For federal tax purposes, the IRS looks to state or foreign law to determine whether individuals are married. For tax year 2013 and going forward, same-sex spouses generally must file using a married filing separately or jointly filing status. 2013-17), generally must file using a married filing separately or jointly filing status.

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The following questions and answers provide information to individuals of the same sex who are lawfully married (same-sex spouses).For information on filing an amended return, go to Tax Topic .308, Amended Returns.For a discussion regarding refunds of Social Security and Medicare taxes, see Q&A #12 and Q&A #13. Employer sponsors a group health plan as part of a cafeteria plan with a calendar year plan year.On March 1, 2012, Employee C was married to same-sex spouse D. The IRS intends to issue further guidance on how qualified retirement plans and other tax-favored retirement arrangements must comply with Windsor and Rev. Can a same-sex married couple elect to treat a jointly owned and operated unincorporated business as a Qualified Joint Venture? For more information on Qualified Joint Ventures, see the tax topic “Married Couples in Business.” Q21. If the period of limitations for filing a claim for refund is open and the employee has not been reimbursed by the employer for the Social Security and Medicare taxes and has not authorized the employer to file a claim for refund of those taxes on his or her behalf, the employee may claim a refund.

Employee C purchased health coverage for Spouse D through Employer’s group health plan beginning March 1, 2012. In the situations described in FAQ #10 and FAQ #11, may the employee claim a refund for the social security and Medicare taxes paid on the benefits if the employer will not? The employee should seek a refund of Social Security and Medicare taxes from his or her employer first.A taxpayer generally may file a claim for refund for three years from the date the return was filed or two years from the date the tax was paid, whichever is later. For federal tax purposes, the IRS has a general rule recognizing a marriage of same-sex individuals that was validly entered into in a domestic or foreign jurisdiction whose laws authorize the marriage of two individuals of the same sex even if the married couple resides in a domestic or foreign jurisdiction that does not recognize the validity of same-sex marriages. A taxpayer’s spouse cannot be a dependent of the taxpayer. Can a same-sex spouse file using head of household filing status? A taxpayer who is married cannot file using head of household filing status. If same-sex spouses (who file using the married filing separately status) have a child, which parent may claim the child as a dependent? If a child is a qualifying child under section 152(c) of both parents who are spouses (who file using the married filing separate status), either parent, but not both, may claim a dependency deduction for the qualifying child. The adopting parent may not claim an adoption credit. Like other provisions of the federal tax law that apply to married taxpayers, section 66 and section 469(i)(5) apply to same-sex spouses because same-sex spouses are married for all federal tax purposes. If an employer provided health coverage for an employee’s same-sex spouse and included the value of that coverage in the employee’s gross income, can the employee file an amended Form 1040 reflecting the employee’s status as a married individual to recover federal income tax paid on the value of the health coverage of the employee’s spouse? Yes, for all years for which the period of limitations for filing a claim for refund is open.