In the wake of the Windsor decision, the IRS explained that same-sex and opposite-sex individuals who are in registered domestic partnerships, civil unions, or other similar formal relationships that are not marriages under state law are not considered married for federal tax purposes.
A Wisconsin district court judge held that the Sec. 107(2) exclusion for rental allowances paid to ministers as part of their compensation violates the Establishment Clause of the First Amendment to the U.S. Constitution.
Sec. 108(a)(1)(E), which expired at the end of 2013, excluded up to $2 million of discharge of qualified principal residence indebtedness from gross income.
The Tax Court in a number of decisions reiterated the rule that a noncustodial parent may not claim a dependency exemption for a child unless the parent attaches to his or her return a Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, signed by his or her ex-spouse.