Resources for Tax Professionals

The Internal Revenue Service (IRS) continues to address issues it faces, resulting in a growing list of IRS rulings, notices, and procedures provided below:

IRS Materials

  • IRS Revenue Ruling 2013-17 was the first IRS ruling to address the implications of the Windsor decision, and it established that for Federal tax purposes, marriage between individuals of the same-sex lawfully entered into under state law was valid regardless of the couple’s domicile (a/k/a “state of celebration” rule). To peruse related FAQ, click here.
  • IRS Notice 2013-61 applies Windsor and IRS Rev. Rul. 2013-17 to employment taxes and also provides special administrative procedures for employees and employers to receive a refund or adjustment for previous overpayment of employment taxes with respect to certain benefits provided to same-sex spouses.
  • IRS Notice 2013-84 provides the “2013 Cumulative List of Changes in Plan Qualification Requirements” for plan sponsors and practitioners, including issues the IRS has identified.
  • IRS Notice 2014-1 addresses questions related to specific rules in the Internal Revenue Code involving cafeteria plans, flexible spending arrangements, and health saving accounts after the Windsor decision and IRS Rev. Rul. 2013-17.
  • Revenue Procedure 2014-18 provides a simplified procedure for certain taxpayers, who now include surviving same-sex spouses, to receive a time extension for portability election, which applies the decedent’s unused exclusion amount to the surviving spouse.
  • IRS Notice 2014-19 applies the Windsor decision and IRS Rev. Rul. 2013-17 to certain qualified retirement plans and even provides guidance for retroactive application. To peruse related FAQ, click here.
  • IRS Notice 2014-37 supplements Rev. Rul. 2014-19 with respect to questions about mid-year amendments to safe harbor plans.
  • Information Letter 2014-0012 instructs same-sex couples how to treat health insurance premiums incorrectly included in their W-2 forms.
  • IRS Memo CCA Number 201021050 is a memo for California registered domestic partners (RDP) on treatment of community property
  • Publication 555 is an IRS publication for married taxpayers domiciled in community property states and RDPs of California, Nevada and Washington
  • Tax Guide is the IRS Tax Guide for preparing 2012 tax returns for individuals.