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税 & 房地产 Strategies for Married LGBTQ+ Couples

2015年 Obergefell v. 霍奇斯 Supreme Court decision streamlined tax and estate strategizing for married LGBTQ+ couples. If you are filing a joint tax return for this year or are considering updating your estate strategy, here are some important things to remember.

请记住, this article is for informational purposes only and is not a replacement for real-life advice, 所以一定要咨询你的税务, 法律, and accounting professionals before modifying your tax strategy.

You can file jointly if you were married at any time this year. 你是否在1月1日结婚, 6月8日, 或12月31日, you can still file jointly as a married couple. Under federal tax law, your marital status on the final day of a year determines your filing status. This rule also applies to divorcing couples. Now that marriage equality is nationally recognized, filing your state taxes is much easier as well.1

If you are newly married or have not considered filing jointly, remember that most married couples potentially benefit from filing jointly. 例如, 如果你有或想要孩子, you will need to file jointly to qualify for the Child and Dependent Care 税 Credit. Filing jointly also makes you eligible for Lifetime Learning Credits and the American Opportunity 税 Credit.2

You can gift greater amounts to family and friends. Prior to the landmark 2015 Supreme Court ruling, LGBTQ+ spouses were stuck with the individual gift tax exclusion under federal estate tax law. 像这样, an LGBTQ+ couple could not pair their $15,000-per-person allowances to make a gift of up to $30,作为一对夫妇给另一个人. But today, LGBTQ+ spouses can gift up to $30,000 to as many individuals as they wish per year.3

您可以利用可移植性. 你的11美元.7 million individual lifetime estate and gift tax exclusion may be adjusted upward for inflation in future years, 但它也将是便携式的. 在可移植性规则下, when one spouse dies without fully using the lifetime estate and gift tax exclusion, the unused portion is conveyed to the surviving spouse’s estate. To illustrate, if a spouse dies after using only $2.11美元中的100万.7 million lifetime exclusion, the surviving spouse ends up with a $9.600万终生除外.3

You have access to the unlimited marital deduction. The unlimited marital deduction is the basic deduction that allows one spouse to pass assets at death to a surviving spouse without incurring the federal estate tax.3

Marriage equality has made things so much simpler. The hassle and extra paperwork that some LGBTQ+ couples previously faced at tax time is now, 幸福的, 过去的事了. Remember to check the tax laws in your state with the help of a tax or financial professional.

1. Internal Revenue Service, October 14, 2020
2. Internal Revenue Service, March 12, 2021
3. Internal Revenue Service, April 12, 2021

The content is developed from sources believed to be providing accurate information. The information in this material is not intended as tax or 法律 advice. It may not be used for the purpose of avoiding any federal tax penalties. Please consult 法律 or tax professionals for specific information regarding your individual situation. This material was developed and produced by 消费品 Suite to provide information on a topic that may be of interest. 消费品, 有限责任公司, is not affiliated with the named broker-dealer, state- or SEC-registered investment advisory firm. 所表达的意见及 material provided are for general information, and should not be considered a solicitation for the purchase or 出售任何证券. 版权所有2021 消费品套件.

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