August 29, 2013
Nanette Lee Miller, Leader of the LGBT Practice Group, Featured in San Francisco Business Times Article "IRS Same-Sex Tax-Filing Decision Places Pressure on Social Security Administration"
By Mark Calvey
The Internal Revenue Service's decision Thursday to recognize same-sex married couples for tax-filing purposes, regardless of where they live, places more pressure on the Social Security Administration to adopt a similar policy.
Currently, Social Security denies spousal benefits from legally married gay couples who live in one of the 36 states that don't recognize gay marriage.
"In my opinion, the Social Security Administration will need to revisit its decision as there is now a disconnect with how the IRS is interpreting the same facts," said Nanette Lee Miller, head of accounting firm Marcum's LGBT practice, based in San Francisco. "Today's decision from the IRS is good news for gay married couples in states who do not recognize same sex marriage."
Miller is among the many accountants advising certain same-sex married couples to file for Social Security benefits before moving to a state that doesn't recognize their marriages.