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New York Connected to and Affected by Recent Tax Developments

New York State made a decision that New York residents who have a tax delinquency of $10K or more are liable to suffer a suspension of their New York Driver’s license.

new-york-residents-back-due-taxes-suspended-drivers-license-new-york-widow-supreme-court-doma-unconstitutional-gay-marriages-same-tax-benefits-federal-rightsNew Yorkers who are delinquent on their state taxes could have their New York driver’s license suspended.  Those who owe $10K or more in back taxes have the option of filing past due returns and becoming current on their New York State tax liability or surrendering their driver’s license and relying solely on New York public transportation.

New York estate tax court case filed by New York resident spawned the recent IRS development through which same-sex married couples may file a joint tax return as ‘Married Filing a Joint Return’ or ‘Married Filing Separately’.

Edith Windsor, a New York widow, brought an estate tax case to court which dealt directly with same-sex marriages and the consequences of the lack of federal recognition found in the DOMA (Defense of Marriage Act).  Ms. Windsor’s case made it to the US Supreme Court where it was decided that (at least) a portion of the DOMA was unconstitutional.

As a result of this decision, same-sex marriages are now recognized and afforded the same tax benefits as hetero married couples.  So, thanks to Edith Windsor having taken a stand in New York, partners in gay marriages may now either file Form 1040 as ‘Married Filing a Joint Return’ or ‘Married Filing Separately’.

View the original post on the Taxes Blog.