The American Institute of CPAs has written a letter to the Internal Revenue Service identifying 17 areas in which the IRS should provide additional guidance to tax practitioners and taxpayers in the wake of the Supreme Court’s decision ruling section 3 of the Defense of Marriage Act unconstitutional.

The AICPA’s request for additional guidance covered income tax, estate and gift tax and other issues related to the Supreme Court decision in the U.S. v. Windsor case. Among the issues on which the AICPA requested guidance are the status of certain civil unions and registered domestic partnerships; and whether special notations are needed on amended returns to aid in the processing of forms filed by couples who choose to amend their returns to convert to joint status. The AICPA also asked whether a same-sex married employee who requests that his or her employer file to obtain a FICA tax refund must also amend his/her Form 1040 to change the filing status.

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