Ti v.¢ Expert Analysis income and have similar tax deductions Same-sex married partners cannot turn Floors. Vax benefits dependent upon floor (at least in amount) have generally been a blind eye to any item that is listed on levels of adjusted gross income (AGI) or better off from a tax standpoint filing as a joint return. A decision to file joint modified AGI (MAGI) set forth under the unmarried individuals. However, that returns retroactively for prior tax years Internal Revenue Code include the following assessment tilts in favor of marriage and as the result of the Supreme Court’ de- itemized deduction categories, among others: filing a joint return if one partner earns cision, therefore, should include consid- or deducts the greater portion of any oth- eration of the joint and several liability m Medical expense deduction floor (10 erwise combined amounts. that would be triggered. Separate return percent AGI (temporarily at 7.5 percent status would eliminate the issue of joint for taxpayers over age 65)); COMMENT. Although much press was liability entirely. The IRS is expected to m Casualty loss deduction floor (10 per- given to “marriage penalty relief” when issue guidance in this area. cent AGI); and the Bush-era tax cuts were permanently ms Miscellaneous items deduction floor (2 extended by the American Taxpayer Relief Surviving Spouse Claims. A surviving percent AGI). Act of 2012 (ATRA), such relief in fact spouse computes tax using the same rate B only related to equality within the stan- brackets as married couples filing joint re- dard deduction amount and the top por- turns. Rules for surviving spouse status for COMMENT. J» the case of married in- o tion of the 15 percent income tax bracket. same-sex married couples now presumably dividuals who file separate returns, if one Other “marriage penalties” continue to follow the same rules as for opposite-sex spouse itemizes deductions on his or her g exist within the tax law depending upon couples. If a taxp