Update Same Sex Marraige

[RLymanC]

From Spidell Publishing:

For tax year 2012 and all prior years, same-sex spouses who file an original tax return on or after September 16, 2013 (the effective date of Rev. Rul. 2013-17), generally must file using a married filing separately or jointly filing status;

For tax year 2012, same-sex spouses who filed their tax return before September 16, 2013, may choose (but are not required) to amend their federal tax returns to file using married filing separate or joint filing status;

For tax years 2011 and earlier, same-sex spouses who filed their tax returns timely may choose (but are not required) to amend their federal tax returns to file using married filing separate or joint filing status provided the period of limitations for amending the return has not expired; and

For tax year 2013 and going forward, same-sex spouses generally must file using a married filing separate or joint filing status.

[John of PA]

Thank You, that clarifies it.

[appelman]

Perfecting protective claim for refund

I'd like to renew my question as to whether any of you have had occasion to perfect a protective claim for refund. I have several outstanding on DOMA and SSM's, and I'd like to perfect them with a minimum of hassle and confusion.

Thank You, that clarifies it.