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What's the best way for each partner to file, for instance, since they cannot file jointly?
They cannot file joint federal income tax returns or take advantage of the larger estate tax exemption for married couples.
Issues also arise when same-sex couples have children or other dependents, because they cannot file joint tax returns and may not both be legal parents.
The federal Defense of Marriage Act, which defines marriage as between a man and a woman, still means that they cannot file joint federal income tax returns, or inherit directly from each other without taxation, or be recognized as the parent of a spouse's child without a full adoption.
OTHER TYPES OF UNIONS Couples in civil unions or domestic partnerships are not viewed as spouses in the eyes of the federal government, and they cannot file a joint federal return, even if their state permits them to file jointly, according to senior Treasury officials.
But Kinney says private individuals have been unable to seek damages because they cannot file class action suits.
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Law firms and their clients would be just as unhappy with freshly minted lawyers who could draft a contract but were incapable of anticipating complications as they are with smart law grads who cannot file a simple motion.
Interior decorators, for example, typically cannot file a mechanic's lien for services they have performed for a homeowner.
A Supreme Court case in 1987 confirmed that investors cannot file claims against brokers in court if they had agreed to bring them to arbitration, as most are required to do in order to open brokerage accounts.
If you are married, your spouse must meet all the qualifications as well and you cannot file your tax return using the filing status of "Married Filing Separately".
They have met with little success because retail investors are not members of Nasdaq and cannot file complaints with the exchange, as large financial institutions can do.
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