They could opt for the new flat tax or they could file under the old system.
Q-2: Can registered domestic partners or same-sex spouses whose marriage is recognized under state law file federal tax returns using a married filing jointly or married filing separately status?
Print reporters sometimes waste time on stories that get spiked, file under-reported stories to meet arbitrary deadlines, or cut out interesting material to save space.
Likewise , same-sex partners who are married under state law may not file using a married filing separately or jointly filing status because federal law does not treat same-sex partners as spouses.
That means that taxpayers would be free to choose to file their taxes under the current system with all of its complexity, or the new reformed alternative system, where their taxes could be filed on a postcard, saving hundreds of billions in unnecessary costs each year.
Failure to file an FBAR may, under the law, result in civil penalties, criminal penalties or both (the list of potential penalties that may apply is distressingly long).
Taxpayers claiming reasonable cause for failure to file tax returns, information returns, or FBARs will be required to submit a dated statement, signed under penalties of perjury, explaining why there is reasonable cause for previous failures to file.
FORBES: New Streamlined Filing Compliance Procedures for Non-Resident U.S. Taxpayers
But under DOMA, same-sex couples are not considered married and thus must file as individuals (or heads of household if they have dependents).
Under first-to-file, an inventor who does not take prompt action to protect his or her invention faces a higher risk that a later inventor will end up holding the associated U.S. patent rights.
FORBES: March 16, 2013: The United States Transitions To A 'First-Inventor-To-File' Patent System
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