Tax Issues through a Prism: From the Big Picture to the Particulars of the States

The laws impacting LGBT people across the United States could hardly be more diverse. Same-sex couples in Massachusetts can get married, while Virginia's legislature passed a law that purports to ban even "partnership contracts" for gay and lesbian couples. The panel will survey the tax implications of the many forms of government recognition offered to same-sex couples across the nation.

Specifically in California, with the advent of joint filing for registered domestic partners in California, the tax situation for RDP's has become even more complex. RDP's must file their state returns as married couples would, but their federal filing status remains "single." The IRS has been reluctant to clarify the role that RDP community property will play in federal estate and gift tax questions. The panel will discuss how the disparity between the federal and state treatment across the nation.

Continuing Legal Education (CLE) Materials:

Tax Issues for RDPs (PDF)
Tax Complications for Same Sex Couples in California (PDF)
Internal Revenue Code Section 1041 (PDF)
IRS Advises No Medical Expense Deduction For Sexual Reassignment Surgery (PDF)
GLAD: Navigating Income Tax Issues for Married Same Sex Couples (PDF)
GLAD: Taxes on Employment Benefits for Same Sex Spouses (PDF)

Continuing Legal Education (CLE) Credit:

The above online course has been accredited in the following jurisdictions:

AK (1.5 credits)	GA (1.5 credits)	KY (1.5 credits)	OK (1.8 credits)	UT (1.5 credits)
AZ (1.5 credits)	ID (1.5 credits)	MN (1.5 credits)	OR (1.5 credits)	VT (1.5 credits)
AR (1.5 credits)	IL (1.5 credits)	MT (1.5 credits)	RI (1.8 credits)	WA (1.5 credits)
CA (1.5 credits)	IN (1.5 credits)	NV (1.5 credits)	SC (1.5 credits)	WV (1.8 credits)
CO (1.8 credits)	IA (1.5 credits)	NY (1.8 credits)	TN (1.5 credits)	WY (1.5 credits)
FL (1.8 credits)	KS (1.8 credits)	NC (1.5 credits)	TX (1.5 credits)

After viewing the video and jotting down the unique verification codes that appear sporadically throughout the video, you may apply for continuing legal education (CLE) credit by clicking on the appropriate state. The cost to receive a certificate of completion is $175 per course.

You will receive an email receipt of your purchase. Once the codes have been verified, LGBT Bar staff will email you a separate certificate of completion for the course you selected. Please allow 2-3 business days for the certificate to arrive.

If you have any questions, please do not hesitate to contact us.