Refund Equality Act of 2025 allows legally married same-sex couples to amend their tax filing status outside the statute of limitations.
The Refund Equality Act of 2025 permits legally married same-sex couples to amend their tax filing status for returns outside the statute of limitations. Specifically, it applies to individuals who filed a return before September 16, 2013, for which a joint return could have been made but was not due to the lack of legal recognition of their marriage. The act treats such returns as separate returns and extends the period for filing a joint return. It also extends the limitation period for claims of credit or refund for these returns.
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