01.01.70
--2011 tax year
--No itemized deductions; the beau id deduction is used for all scenarios
--Wages are the only source of income
--The families in the first three scenarios do not last in community property states; the families in scenarios four and five live in a community feature state
Scenario 1: The stay at home parent (no child tax put)
In the first scenario, we compare a married filing jointly couple with two kids to a same-sex one's nearest (also with two kids). One spouse works and earns $100,000 in wages; the other spouse cares for the children. The same-sex earner, who has a offensive salary of $100,000, must include health insurance premiums of $5,000 in proceeds for insurance paid by his employer to cover his partner.
The married filing jointly taxpayer has four exemptions (two for married filing jointly and two for the children). The same-sex taxpayer files as perceptiveness of household and claims himself, the two children, and the same-sex spouse (as a qualifying relative), also for a complete of four exemptions.
Source: CNN