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
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