King v. Burwell
One Supreme Court case, King v. Burwell, 135 S. Ct. 2480 (6/25/2015), is related to Premium Tax Credits provided under the Patient Protection and Affordable Care Act. The issue in question was if a federal tax credit could be applied whether the insurance was acquired via a state-run or federal-facilitated exchange. The IRS has now issued a regulation confirming that the federal tax credit is available to qualifying individuals regardless of whether they purchase insurance on a state-run or federally facilitated exchange.
Obergefell v. Hodges
In the case of Obergefell v. Hodges, Supreme Court No. 14-556, 2015-1 USTC 50,357, the Supreme Court ruled on June 26, 2015, that same-sex marriage is a constitutional right under the Equal Protection Clause and all states should allow same sex couples to file their taxes as married couples. Also, the IRS issued Proposed Regulations on Oct. 21, 2015, to clarify the treatment of same-sex spouses for federal tax purposes.
Voss v. Commissioner
In one recent case, unmarried co-owners of a property were allowed to apply the mortgage interest deduction on a per-taxpayer basis, rather than on a per-property basis. The decision in Voss v. Commissioner, 116 A.F.T.R.2d 2015-5529 (9th Cir. 8/7/15), specified that two unmarried individuals purchasing a residence together can each deduct interest on a mortgage up to $1 million and home equity debt up to $100,000.