Access Leading Tax Experts And Technology
In Our Global Digital Marketplace

Please Type Topic Into Search Bar

For same-sex couples that got married during 2013: Before, due to DOMA, there was a (taxable) "Imputed Income" line for non-cash benefits to the-then domestic partner. Now, and after the federal/IRS same-sex marriage recognition (and, therefore no more "Imputed Income"), the question is: As the couple gets married, say, Nov 2013, and the employer, by error, applied the “old” rules for Imputed Income in the W2, if a corrected W2 is issued, should the imputed income be zero or prorated to Nov?

Income Tax Taxable Income Same Sex Couple Taxes
TaxConnections Members... Answer This Question Want To be One of Our Tax Experts? Register Here

Tax Professional Answers

User Photo
Dean Marzullo
The employer can refund the all taxes to you if they were improperly withheld on the "imputed income." If a W-2 was issued and it needs to be corrected, then the employer has to issue a "Corrected W-2." You would receive a W-2c. The corrected W-2 should reflect the proper treatment of domestic partner benefit treament up to the NOvember date, that is, taxing the benefits pre-November and not taxing them post-November.
Leave a Comment 353 weeks ago


View/Select our Current List of Tax Topics

# A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

Previous PageNext Page



Learn from tax advisors, straight to your inbox

Update My Email Address
Contact Us Today