MY TAKE ON THE DOMA SAME-SEX MARRIAGE ISSUE

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Whilesome states may permit same-sex marriages, the IRS does not permit thesecouples to file federal tax returns as married. This is because the 1996 Defense of Marriage Act (DOMA) defines marriageas the legal union of one man and one woman for federal and inter-staterecognition purposes in the United States.
Recentcourt cases, the most recent in the Second U.S. Circuit Court of Appeals, havefound that DOMA’s definition of marriage to be unconstitutional.  If the issue goes to the US Supreme Court andthe lower court decisions are upheld this would open the door for same-sex coupleslegally married in states that permit same-sex marriages to be able to filefederal income tax returns as married, either joint or separate. 
Iquestion why same-sex couples would want to be able to file federal returns asmarried couples, and be hit with the infamous “marriage penalty”.
TheTax Foundation reports that about 67% of married couples filing federal returnsare dual-income working couples.  Iexpect at least the same percentage, if not a higher one, would apply tosame-sex couples.  It is dual-incomecouples who are hit with the marriage penalty. 
Despitesome attempt by the “Bush tax cuts” to alleviate the marriage penalty forlower-income couples, it is very much alive, and will be more so if the “Bush”cuts expire.  The marriage penalty can bevery costly, especially because married couples who choose to file separatelyare penalized for doing so in many circumstances, and will pay more tax,sometimes much more, than if they just “lived together” as two Single-filers.
Themembers of a same-sex couple legally married in an accommodating state arecurrently each allowed to file as Single for federal purposes, or, more better,one as Single and one as Head of Household, and take full advantage of all thedeductions, credits, and phase-out ranges that apply to Single or Head ofHousehold filers.
Ican think of many “traditional” married couples who would be as happy as pigsin reality tv to be able to file tax returns as two Singles or one Single andone Head of Household.
Iexpect that the real reason for pursuing federal acceptance of same-sexmarriages lies with the federal estate tax and the unlimited marital deduction,which would apply to a much smaller number of such couples, and otherbeneficiary issues.
TTFN