After reading both the New York Times article  by Tara Bernard and the comments that followed, I had a mix of emotions, laughter and anger.

On the one hand it’s comical.  Many same-sex partners, whom are married and living in states (CA, NV, WA) that recognize their marriage or Registered Domestic Partnership (RDP), will actually benefit from the new tax laws. Those couples where one partner  earns significantly more then the other, could take advantage of the Combined Community Income (Form 555) filing. They would total their income, split it, and report half each thereby putting the higher earner in a lower tax bracket.  Ms. Bernard used an example of one couple, with one partner earning $82K per year and the other not earning at all, splitting the earnings on separate returns generating a $4800 in tax savings.

I HAD  to see the language on this IRS form. So I pulled it up on the net and right on the cover of IRS Form 555 it states:

This publication is also for registered domestic partners (RDPs) who are domiciled in Nevada, Washington, or California and for individuals in California who, for state law purposes, are married to an individual of the same sex. For 2010, a RDP in Nevada, Washington, California (or a person in California who is married to a person of the same sex) generally must follow state community property laws and report half the combined  income of the individual and his or her RDP (or California same-sex spouse.These rules apply to RDPs in Nevada, Washington, California in 2010 because they have full community property rights in 2010. California RDPs attained these rights as of January 1, 2007. Nevada RDPs attained them as of October 1, 2009, and Washington RDPs attained them as of June 12, 2008. For years prior to 2010, RDPs who  reported income without regard to the community property laws may file amended returns to report half of the community income of the RDPs for the applicable periods, but are not required to do so. If one of the RDPs files an amended  return to report half of the community income, the other spouse.  RDPs (and individuals in California who are married to an individual of the same sex) are not married for federal than tax purposes. They can use only the single filing status, or  the head of household filing status.  

When I see language like this I begin to panic and break into a cold sweat. Certainly Turbo Tax can’t handle this (at least not yet). And I usually use Turbo Tax to do my relatively easy return. Luckily, for tax purposes anyway, I reside in AZ and can’t file my taxes this way.

For the couples living in CA, WA and NV, who do chose to file in this manner, I can’t help wondering if their tax savings won’t go an Accountant who now has to muddle through this maze. And I also can’t help thinking how much time is spent by government workers making up new tax rules that would be totally unnecessary if same-sex marriage were recognized by the federal government. At least President Obama has taken the first step major step towards marriage equality in his position on DOMA. But until same-sex marriage is permitted in all 50 states I hope gay couples in these states will take advantage of whatever tax break you can get.

The New York Times Week in Review recently published a study which indicates that public support for same-gender marriage in the U.S. has risen and in some polls now exceeds 50%, although barely. Public support for this issue has risen since the mid 1990s. Today support in individual states ranges from as low as 22% in Utah to as high as 62% in Massachusetts. Only one (Iowa)of the five states (MA, IA, NH, CT and VT) that allow same-sex marriage has less then 50% of its citizens support.  In AZ, support in that time has nearly doubled. Researchers from Columbia University have published all of the states data in this chart.

Just returned from vacation and wanted to blog about it because I was celebrating something very important to me. You see, my partner and I have been together for over 25 years. When I asked her how she wanted to mark the occasion, she said, “Let’s go and visit all the people who supported us over the past 25 years”. Twenty five years is a milestone to us, and reason to celebrate, but those of us who identify as members of the LGBT community have to temper that elation with the knowledge that our committed relationships are only recognized in nine states (marriage in MA, IA, CT, NH, VT, D.C. and recognition of those unions in RI, MD, NY) .

Our trip was great. We visited with family and friends. One other lesbian couple that we know was married in MA where they reside. We too were “Married in Massachusetts” six years ago. It’s my partners reply when she is asked if she is married-“yes, I am, in Massachusetts”. Other friends in CT are now free to marry. When we moved to CT from MA we had to spend thousands of dollars to legally protect ourselves. If CT had recognized same gender marriage during those years, this would not have been necessary. Now we are in AZ and will need to repeat that legal process once again to protect each other, even though we are “Married in Massachusetts”.  And as you all know, lawyers are not inexpensive.

Recently the Prop 8 trial in CA came to an end. Many people on both sides of the same-gender marriage issue are anxiously awaiting the judge’s decision. I hope that for members of the LGBT community who reside in CA the result of this trial will be a reason to celebrate. Maybe all the committed couples, like my partner and I, who had the opportunity to have our commitment sanctioned by the state, will be able to say they are now “Married in California”. And hopefully before the end of my time on this planet my marriage will be recognized in the remaining 42 states and my partner will only need to reply when asked the question, “yes, I am married”.