Well the summer of 2013 is over, and it was quite an eventful one. The IRS has taken a h2 stance in favor of full equality for same sex marriage from a tax perspective. The Service’s response to the recent Supreme Court decision was lightning fast, by IRS standards. In an unrelated note, the New York Amazon law has been appealed to the US Supreme Court, it will be interesting to see if the court has the courage to hear it. Further, Connecticut commences it Tax Amnesty on September 16. 2013. Keep an eye out for Tax Amnesty “Offers” from the Connecticut Department of Revenue, they may appear to be olive branches, but they could have some hidden thorns. Enjoy your September.

Federal Personal Income Tax – Treasury and IRS Announce That All Legal Same-Sex Marriages Will Be Recognized For Federal Tax Purposes

The U.S. Department of the Treasury and the Internal Revenue Service (IRS) recently ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes. The ruling applies regardless of whether the couple lives in a jurisdiction that recognizes same-sex marriage or a jurisdiction that does not recognize same-sex marriage. The ruling implements federal tax aspects of the June 26 Supreme Court decision invalidating a key provision of the 1996 Defense of Marriage Act. IR-2013-72.

Connecticut – All Taxes – Amnesty Program Starts September 16th

Connecticut recently passed a law that requires the establishment of a tax amnesty program for persons owing any tax for any taxable period ending on or before November 30, 2012. This tax amnesty program will be conducted during the period from September 16, 2013 to November 15, 2013. If qualifying participants pay their tax and interest due in full on or before November 15, 2013, 75% of the interest due shall be forgiven and any related civil penalties will be waived.

Qualifying persons that fail to participate in this amnesty program (i.e., persons owing any tax for a qualifying taxable period for which a tax return was required by law to be filed with the department and for which no return has been previously filed by such persons, and such persons fail to file a timely amnesty application under this program with respect to such taxable period) are subject to a non-waivable penalty equal to 25% of the tax owed for qualifying taxable period(s). H.B. 6704.

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Illinois – Corporate Income Tax – Composite Return, and Nonresident Withholding Changes Enacted

Effective for taxable years beginning after 2014, nonresident S corporation shareholders, members of pass-through entities classified as partnerships for federal purposes, trust beneficiaries, and certain insurance underwriters are no longer permitted to file composite income and replacement tax returns. Pass-through entities computing the amount of income tax to withhold on behalf of nonresident owners are also required to include nonbusiness income and distributable credits effective for taxable years beginning after 2014. P.A. 98-0478 (H.B. 3157).

New Jersey – Corporate Income Tax – Carriage of Passengers Does Not Create Nexu


A new law provides that beginning on or after January 1, 2013, a foreign corporation is not considered to be doing business in New Jersey for purposes of the corporation business tax by operating a motor vehicle or motorbus over public highways or public places in the state for the carriage of passengers in transit from a location outside the state to a destination in the state and for the carriage of those passengers in transit from a location in the state to a location outside the state. Ch. 98 (A.B. 1887).

New York – Sales and Use Tax – U.S. Supreme Court Asked to Review Constitutionality of Click-Through Nexus Provision

Online retailers who sold their products solely through the Internet have asked the U.S. Supreme Court to review a ruling by the New York Court of Appeals which held that they failed to demonstrate that a statutory provision that required out-of-state Internet retailers with no physical presence in New York to collect New York sales and use taxes was facially unconstitutional under either the Commerce Clause or the Due Process Clause., LLC v. New York State Department of Taxation and Finance, U.S. Supreme Court, Dkt. 13-252, petition for certiorari filed August 22, 2013; LLC v. New York State Department of Taxation and Finance, U.S. Supreme Court, Dkt. 13-259, petition for certiorari filed August 23, 2013.

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