Free Tax Research Essay: The Regulations for the Same-Sex Couples

Published: 2019-05-08
Free Tax Research Essay: The Regulations for the Same-Sex Couples
Type of paper:  Essay
Categories:  Research Tax system
Pages: 8
Wordcount: 1959 words
17 min read

Recognition by IRS

One issue that stands out in the cases is the challenges of recognizing the same-sex marriages in different stats in the United States despite the fact that IRS recognizes same-sex marriages for Federal tax purposes (Clemons & Shevlin, 2015). In this manner, it is prudent that marriage between Andrew ad Charles is recognized regardless of the state in which they live and they, therefore have the legal right to file their taxes in any state they live even if the state does not recognize same-sex marriages. For married partners such as Andrew and Charles, there are challenges of amending their yearly tax returns to enable them to file their taxes easily and effectively. Because the law recognized the same-sex marriages for filing taxes, it is prudent that Andrew and Charles have the legal freedom to changes their status to be able to file their taxes in the right manner.

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Amending the Tax Returns

It is apparent that amending the tax returns helps in reducing tax obligations; this is because the couple would be viewed as one entity thereby reducing their tax obligations and would then end up pay fewer taxes to the state and the national government (Prinz, 2016). There is the need for the parties, Andrew and Charles, to ensure that although backdating of their tax obligations is tedious, it helps in the reduction of the amount of taxes that parties pay thereby reducing costs. In this manner, it is advisable to amend their tax returns to Married Joint Filing status. The other question that arises in the changing of tax returns is whether there is a need to change to either Married Filing Joint or Married Filling Separate. On this case, it is advisable to change to Married Filing Separate (Boll, 2014). Such is because it is evident from the details provided that both parties have different tax obligations because Andrew has been working as an engineer and had a higher tax obligations.

Choosing Tax Returns

By choosing the Married Filling Separate options, there would not be challenges relating to one partner shouldering the tax obligations of another party. Moreover, it would make the state aware that the two parties are married and would then enjoy the necessary tax benefits. In the analysis of tax situation of both Andrew and Charles, it is apparent that the couple should no amend their tax returns and this is because the despite Andrew not working for few months, there were no changes in the taxes paid as sabbatical leaves are recognized by the state hence his taxes would not affect taxes that Charles paid. Additionally, because both did not make any charitable contributions, it means that the taxes of every party did not change and thee was not any effect to the taxes paid by both parties. Additionally, the filing that the couple need to use for the year 2013 is Married Filing Joint, this is because choosing such a status would present an opportunity to the couple to enjoy tax benefits that would cushion them from higher taxes and pay less taxes.

The choice of the year

As it is evident that both parties have been working different jobs in different years, the other question that comes to play is the choice of the year for which tax returns is to be amended to make it easier to calculate tax obligations of both parties. In this manner, it is prudent to amend tax returns for the year 2011; this is because it is during the year 2011 when both parties are working, and they have the same tax obligations. By amending the tax returns of the year 2011, both Andrew and Charles would have the opportunity of being cushioned from paying more taxes because they would enjoy tax benefits from the government. Such is because IRS acknowledges the existence of same-sex marriages and the United States government has the ease of addressing the challenges from the same. In the determination of tax obligations, it is prudent that joint marriages have higher tax obligations. This is because joint tax obligations are doubled to get the amount the couple would pay. Some of the benefits that the couple would enjoy are the low rate of calculation of the taxes as low as 6.2 %, medical expenses would also be very low, and the parties would have the dental expenses reduce to 7.5 percent (Folster, da Silveira, Ferreira & Lunkes, 2016). The tax obligation both from the state and the local government would also be all-time low of $1732 and real estate taxes as low as $7750.

In the reconciliation of the finances and tax returns of a couple, there are factors that must be at play to ensure that every calculation of tax returns of the financial figure is carried out in the right manner. Such also ensures that figures are a true representation of the figures (Richardson, Taylor & Wright, 2014). It is in this manner that there is a need to examine the effect of marriages in the representation of taxes and the effects of the same in the joint account tax returns to file tax returns. There are various concerns in the population in the process of having filing tax returns that come at play thereby establishing the need for the population to acknowledge the impact of the same and ensure that filing of tax returns is done within the constructs of the law (Clemons & Shevlin, 2015). There is a need for the couple to acknowledge how legal interpretation of the law affects the equal protection of property and the effects of the same in same sex marriages.

There are challenges that people face in the process of filing their tax returns, and one of the challenges is the different legislations regarding the filing of tax returns; this is because there are states that acknowledge individual tax income and those that do not acknowledge the same. It is in this regard that there is a need to change the status to Married Filing Joint status to enable them to file their taxes in the right manner (Prinz, 2016). In the process of changing the tax returns, there are various legal jurisdictions to which the process must conform. In the case of Andrew and Charles, there are various legal jurisdictions that must be put in focus and in the process of changing the status of filing taxes.

Statuses of Filing

There are various effects of choosing the status of Married Filing Separate, and there is the need to examine the effects of the same to ensure that It would not be challenging to the parties. One of the benefits of the status that the couple chooses would not necessitate them to report their incomes jointly (Boll, 2014). Additionally, the option that the couple chooses would prevent either party to separate tax liability from the tax liability of the spouses in case the spouse has itemized tax reductions. This would help in reducing tax burdens on the couples on the occasion when a partner is required by law to pay higher taxes. There is also one disadvantage of choosing the Married Filing Separate, and this is because it would disqualify the parties from enjoying that potentially valuable tax breaks. In this manner, parties would not have the opportunity to enjoy paying lower taxes when there are tax breaks (Folster, da Silveira, Ferreira & Lunkes, 2016).

Deductible Expenses

In the process of analyzing the issue of having a Married Filing Separate, there is the need to appreciate the role of adjusted gross income (AGI) and the associated deductions that the parties would enjoy (Richardson, Taylor & Wright, 2014). Some of the deductions that the couples would have through the use of AGI are medical expenses which will be deductible only to the extent when they exceed 10 percent of AGI. Additionally, there would be deductions of 7.5 percent when the couples reach the age of 65 years and older. Additionally, there would be casualty losses that would be deductible to the extent when they exceed 10 percent of AGI. Finally, both Andrew and Charles would enjoy miscellaneous itemized expenses which would include unreimbursed employee business expenses, fees for tax advice and the preparation, and investment expenses. Such would be deductible to the extent of 2 percent when the exceed AGI (Clemons & Shevlin, 2015).

In the process of amending taxes, there are various issues to consider to ensure that such amendments are carried out in the right manner and that they help in the improvement of living conditions of the parties involved. On the occasion when both Andrew and Charles have a separate filing of taxes, there is bound to be amendments to help in reducing liabilities that both parties have in regards to the taxes they need to pay to the governments. Such would be of great importance in ensuring that both have the ease of fulfilling their tax obligations and avoid paying higher taxes than normal (Prinz, 2016). In the amendment of tax status for the year 2013, there is the need to ensure that both parties are professionally liable to pay their tax obligations to avoid transfer of tax liability from one person to another. In this case, when the amendments are confined to the law, there is the possibility of the parties having refunds and cushion the couple from higher taxes. The process of making amendments should, therefore, ensure that it puts the both Andrew and Charles at an advantage of receiving refunds to help in the improvement of their financial statuses. With the opportunity that parties have in making amendments to the tax returns, the couple need to itemize their deductions as this would present the opportunity to enjoy tax benefits associated with the same because there is the possibility of both parties paying lower taxes to the state.

Another issue that needs to be put under consideration is that the couple needs to understand that tax refunds are not lost and that there are made mechanisms that can help in ensuring that all funds that have been refunded are transferred to the accounts of the couple. It is in this manner that the amendments would be helpful to the couple and avoid cases of lost funds. Finally, there is the need for the parties to ensure that their story is legitimate and their decision to amend tax returns is within the law. Such would ensure that there is a proper calculation of tax credits related deductions to avoid fleecing the government of its taxes (Prinz, 2016). The couple needs to ensure that there are not mathematical errors and that tax liabilities are properly represented in the documents. There is the need to acknowledge that amending tax returns is cost effective and allows the relevant parties to choose options with which they are comfortable. Such makes it easy for the parties to pay their taxes effectively and avoid cases of a trivial amount, paying the IRS demand without amending tax returns helps in creating an opportunity get the flexibility in paying taxes.


Boll, K. (2014). Mapping tax compliance: Assemblages, distributed action and practices: A new way of doing tax research. Critical Perspectives on Accounting, 25(4), 293-303.

Clemons, R., & Shevlin, T. (2015). The tax policy debate: Increasing the policy impact of academic tax accounting research. The Journal of the American Taxation Association, 38(1), 29-37.

Folster, A., da Silveira, T. P., Ferreira, L. F., & Lunkes, R. J. (2016). Empirical Research on tax Accounting: An overview of tax research in Brazil. REUNIR-REVISTA DE ADMINISTRACAO CONTABILIDADE E SUSTENTABILIDADE, 6(2), 1-16.

Prinz, A. (2016). Simulations in tax compliance research: What are they good for?. Review of Behavioral Economics, 3(1), 20-46.

Richardson, G., Taylor, G., & Wright, C. (2014). Corporate Profiling of Tax-Malfeasance: A Theoretical and Empirical. Citation: Richardson, G. and Taylor, G. and Wright, C, 359-382.

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