Sentences with phrase «mock joint return»
Because of the federal Defense of Marriage Act (DOMA), same - sex unions and marriages are not recognized for federal purposes, so gay couples have to file their federal returns as either single or head of household, and then create a mock joint return to prepare the state return.
http://dinesentax.com/ Not exact matches
This requires the creation of a «mock» federal return that reflects joint - filing status.
OTR recommends that same - sex spouses prepare a «mock» joint federal return (which is not to be filed on the federal level with the Internal Revenue Service or with OTR), in order to (1) assist in the preparation of the joint DC return and (2) aid in the calculating of the benefits of filing jointly or married filing separately on a combined D - 40 tax return.