, Answering FAQ'sTurboTax Employee
The Supreme Court recently overturned the Defense of Marriage Act (DOMA) .
Amending a Return
Same-sex couples, who were legally married under their state law in 2009, can file a protective claim for a 2009 federal tax refund if their 2009 returns were on extension and it still hasn’t been three years since those returns were filed.
To amend your returns, you will select one partner’s 2009 tax datafile and amend it.
In the amend process, you will change the filing status to married filing joint and enter the other partner’s tax information.
For detailed steps to amend your 2009 federal return, click on these instructions.
When you have amended and printed your federal return
When you have amended and printed your federal return, be sure to write “PROTECTIVE REFUND CLAIM” across the top of the federal Form 1040X.
Also to be valid, a protective claim must have an attached document in writing and signed with the following:
- Names of both partners
- Social security numbers of both partners
- Current address (be sure the current address is also on Form 1040X)
- State that this refund is for Tax Year 2009
- Explain that you are claiming a refund due to the repeal of Section 3 of the federal Defense of Marriage Act
You should also attach a document such as a marriage certificate confirming the marriage.
Generally, the IRS will delay action on this protective claim until the IRS issues specific guidance on amending returns due to the overturning of DOMA.