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Tax laws…gotta love them.  Just when you think you have it figured out things turn very quickly.  Take today for instant…

The Treasury Department just issued new regulations regarding who can file Married Filing Jointly after the Supreme Court ruled on the Defense of Marriage Act.  Too complicate tax preparation, couples in all fifty states can now file married filing jointly including those states who don’t recognize same-sex messages.  However, couples in those states that don’t recognize same-sex marriages will have to file under a different status other than married filing status.

What I have found in preparing business taxes is that States will generally follow Federal taxes for the most part until the Federal tax laws deviate from State tax laws in which case States do not follow State laws.  The question now becomes how soon next year will State legislatures in the States that do not recognize begin passing laws that deviate from Federal tax laws and regulations since most States begin their tax return with Federal taxable income.

The rest of the 2012 and the 2013 tax filing season will be interesting.  Tax Laws…gotta love them.

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