If you are filing a state return, please click here for more information on filing as a same-sex couple. Slaughter-House Cases Elk v. Employee A filed Form for the taxable year reflecting the Box 1 amount reported on Form W Ohio Health Department Director Theodore Wymyslo was substituted as the lead defendant, and the case was restyled Obergefell v.
A taxpayer generally may file a claim for refund for three years from the date the return was filed or two years from the date the tax was paid, whichever is later.
Beshear and Love v. Supreme Court of the United States. April 2, — January 4, Hodges for Same-Sex Couples". Huffington Post. Cookand Martha Craig Daughtrey heard oral arguments in all four cases. NBC News.
A second son was born on November 9,and adopted by Rowse in October Retrieved January 16, Theodore Wymyslo, the lead defendant, was then director of the Ohio Department of Health. Therefore, for all years for which the period of limitations is open, the sole proprietor can claim a refund of the FUTA tax paid on the compensation that the sole proprietor paid his or her same-sex spouse as an employee in the business.
For tax year and going forward, same-sex spouses generally must file using a married filing separately or jointly filing status. Theodore Wymyslo, the lead defendant, was then director of the Ohio Department of Health. The full cost of spousal and dependent coverage is paid by the employees.