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Tax tips

Same-sex couples have some advantages when it comes to filing

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By NANCY ORTMEYER KUHN

Tax season is here and now that multiple states recognize same-sex marriage, tax filing season has become a bit more complicated.

Due to passage in 1996 of the Defense of Marriage Act, the federal government does not recognize the newer state laws regarding same-sex marriages or civil unions.  Only marriages between a man and a woman are recognized under federal law. This means that a same-sex couple is prohibited from filing as “Married Filing Joint” or “Married Filing Separate” on their federal tax returns.

The IRS makes this exceedingly clear in the Form 1040 instructions which state:  “For federal tax purposes, a marriage means only a legal union between a man and a woman as husband and wife and the word ‘spouse’ means a person of the opposite sex who is a husband or a wife.” Thus, a same-sex married couple must file separate federal tax returns using the filing status of “Single” or “Head of Household” if there is a qualifying dependent. The question is whether, under state law, the state tax burden can be lightened if a different filing status is used.

In the District of Columbia, same-sex married couples may file jointly, separately but on the same return, or single. Unmarried domestic partners must be registered with the Vital Record Division of the D.C. Department of Health, in order to have tax filing (and other) options. Domestic partners also have the choice of filing jointly, separately on the same return, or single.

Depending on circumstances, head of household may also be an option for one or both partners if there is a qualifying child or other qualifying individual. If the couple has no dependents, the standard deduction for a joint return is $7,350 while each single filer has a standard deduction of $5,675. Unless there are other adjustments, it is usually better for each to take the $5,675 deduction and file as singles. If the couple has itemized deductions, then it may be more beneficial to file jointly. Or, if one spouse has a high income and one a low income, it may be better for the high income spouse to file as single and claim the itemized deductions and the lower income spouse to file as single and take the standard deduction, assuming the itemized deductions are actually paid by the higher income spouse.

This is not possible for male/female married couples, federal or state, and so an advantage can be gained over the options available to heterosexual married couples.  Generally, a “mock” federal return will need to be completed with married filing joint as the status, in order to determine if filing jointly will be beneficial. As with all taxpayers, each single-sex couple’s individual circumstances will dictate which tax filing option is best, and professionals should be consulted in more complex situations.

If filing in New York, same-sex married couples are required to file using a married filing joint status, starting in 2011. The instructions are explicit that after filing federal taxes as “single,” the federal form 1040, including all attachments, must be recomputed using a married filing joint status, and then the couple must apply those revised numbers to the New York state return.

The IRS recently issued guidance in Publication 555, which includes general information for taxpayers who are registered domestic partners/same-sex spouses living in community property states. In general, the income of both spouses must be combined and each spouse reports half of the combined community income earned by the couple.  Community property states that recognize same-sex marriages currently include California, Nevada and Washington state.

The gift tax return is another tax burden to be avoided. Heterosexual couples can freely transfer money and gifts to each other without incurring any gift tax. However under federal law same-sex married couples are limited to giving gifts totaling no more than $13,000 each year to each other, or a gift tax return will need to be filed by the gifter and the amount will be counted against the individual’s lifetime exemption. Therefore, any joint expenses should be paid through a joint account, with careful records kept to avoid recharacterization of joint expenses as gifts.

Whether filing jointly or separately, it is wise to keep precise records and to run the numbers in various scenarios with your tax advisor to ensure you are choosing the filing status that will result in the lowest tax burden.

Nancy Ortmeyer is with Jackson & Campbell. 

 

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Real Estate

Celebrate the power of homeownership this Fourth of July

Owning a home is powerful act of self-determination

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(Photo by yootin/Bigstock)

This Fourth of July, celebrate more than independence: celebrate the power of LGBTQ+ homeownership. Explore resources, rights, and representation with GayRealEstate.com, the trusted leader in LGBTQ+ real estate for over 30 years.

Home is more than a house: it’s a symbol of freedom

As the fireworks light up the sky this Fourth of July, LGBTQ+ individuals and families across the country are not just celebrating the nation’s independence — they’re celebrating personal milestones of freedom, visibility, and the right to call a place their own.

For many in the LGBTQ+ community, owning a home represents more than stability — it’s a powerful act of self-determination. After generations of discrimination and exclusion from housing opportunities, more LGBTQ+ people are stepping into homeownership with pride and purpose.

Why homeownership matters to the LGBTQ+ community

While progress has been made, LGBTQ+ homebuyers still face unique challenges, including:

  • Housing discrimination, even in states with legal protections
  • Limited access to LGBTQ+ friendly realtors and resources
  • Concerns about safety and acceptance in new neighborhoods
  • Lack of representation in the real estate industry

That’s why the Fourth of July is a perfect time to reflect not just on freedom as a concept, but on how that freedom is expressed in the real world — through ownership, safety, and pride in where and how we live.

Finding LGBTQ+ Friendly Neighborhoods

One of the top concerns for LGBTQ+ buyers is whether they’ll feel safe, accepted, and welcome in their new neighborhood. Thanks to evolving attitudes and stronger community support, many cities across the U.S. now offer inclusive, affirming environments.

Some of the best cities for LGBTQ+ home buyers include:

  • Wilton Manors, Fla. – A vibrant LGBTQ+ hub with strong community ties
  • Palm Springs, Calif. – A longtime favorite for LGBTQ+ homeowners
  • Asheville, N.C. – Progressive and artsy, with growing LGBTQ+ visibility
  • Portland, Ore. – Inclusive, eco-conscious, and diverse
  • Philadelphia, PA – Rich in history and LGBTQ+ community leadership

When you work with an LGBTQ+ friendly realtor, you get insight into more than property values — you get a real perspective on where you’ll feel most at home.

Navigating the real estate process with confidence

Whether you’re a first-time gay homebuyer or preparing to sell your home as an LGBTQ+ couple, it’s essential to understand your rights and options. Here are a few key tips:

1. Work with a trusted LGBTQ+ real estate agent

Representation matters. A gay realtor, lesbian real estate agent, or LGBTQ+ friendly agent understands the unique concerns you may face and advocates for you every step of the way.

Use GayRealEstate.com to connect with LGBTQ+ real estate agents near you. For over 30 years, we’ve helped LGBTQ+ buyers and sellers find their ideal home and a professional who respects their identity.

2. Know your legal protections

While federal law (via the Fair Housing Act and Supreme Court rulings) prohibits housing discrimination based on sexual orientation or gender identity, enforcement can vary by state. Make sure to research:

  • State-level housing discrimination laws
  • Local LGBTQ+ protections and resources
  • What to do if you experience discrimination during a transaction

3. Secure inclusive financing

While most lenders follow fair lending rules, it’s smart to seek out banks or credit unions with LGBTQ+ inclusive policies and a history of non-discriminatory lending practices.

4. Plan for the future as a family

For same-sex couples, especially unmarried partners, it’s vital to review how you’ll hold the title, designate beneficiaries, and plan your estate.

Ask your agent or attorney about:

  • Joint tenancy with right of survivorship
  • Living trusts
  • Powers of attorney and healthcare proxies

Selling a home as an LGBTQ+ homeowner

If you’re listing your home, working with a gay-friendly real estate agent ensures your identity and story are honored — not hidden — in the process.

Highlight:

  • Your community connections
  • Your home’s role in creating a safe space
  • Local LGBTQ+ resources to attract like-minded buyers

Showcasing the full value of your home includes sharing what it meant to live there authentically and safely.

Your home, your freedom

The Fourth of July reminds us that freedom isn’t just an abstract idea — it’s lived every day in the spaces where we find comfort, love, and belonging. For the LGBTQ+ community, the right to own and thrive in a home is part of the larger journey toward full equality.

At GayRealEstate.com, we believe every LGBTQ+ person deserves:

  • A safe place to live
  • A community that welcomes them
  • An advocate in the home buying or selling process

Ready to make a move?

Whether you’re dreaming of your first home, upgrading with your partner, or selling a space that helped shape your identity, GayRealEstate.com is your trusted partner. With our nationwide network of gay realtors, lesbian real estate agents, and LGBTQ+ friendly professionals, we make your journey smooth, respectful, and informed.

Visit GayRealEstate.com to:

  • Search LGBTQ+ friendly homes
  • Connect with inclusive real estate agents
  • Access free guides for buyers and sellers
  • Protect your rights and get expert advice

This Fourth of July, celebrate more than independence — celebrate your freedom to live, love, and own with pride.

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Real Estate

How to keep cool during a heat wave

Close blinds, use ceiling fans, and more tips

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It’s hot! Here are some ways to keep cool in a heatwave. (Photo by sonyworld/Bigstock)

Did you melt like the Wicked Witch of the West this week?

As summer temperatures rise, keeping your home or apartment cool during a heat wave can become both a comfort issue and a financial challenge. One of the most effective ways to keep a home cool is to prevent heat from entering in the first place. Sunlight streaming through windows can significantly raise indoor temperatures. Consider the following solutions:

• Close blinds or curtains during the hottest parts of the day. Blackout curtains or thermal drapes can reduce heat gain by up to 30%.

• Install reflective window films to block UV rays and reduce solar heat without sacrificing natural light.

• Use outdoor shading solutions such as awnings (yes, the ones you removed because they were “dated”) and shutters to limit direct sunlight.

Fans are a cost-effective way to circulate air and create a wind-chill effect that makes rooms feel cooler.

• Ceiling fans should rotate counterclockwise in the summer to push cool air down.

• Box fans or oscillating fans can be placed near windows to pull in cooler evening air or push hot air out.

• Create a cross-breeze by opening windows on opposite sides of your home and positioning fans to direct airflow through the space.

• For an extra cooling effect, place a bowl of ice or a frozen water bottle in front of a fan to circulate chilled air.

To optimize natural ventilation, open windows early in the morning or late in the evening when outdoor temperatures drop. This allows cooler air to flow in and helps ventilate heat that built up during the day. 

Appliances and electronics generate a surprising amount of heat. To reduce indoor temperatures:

• Avoid using the oven or stove during the day; opt for no-cook meals, microwave cooking, or grilling outside.

• Run heat-producing appliances like dishwashers and clothes dryers in the early morning or late evening.

• Unplug electronics when not in use, as even standby power can add heat to your space.

• Switching to energy-efficient LED lightbulbs can also reduce ambient heat compared to incandescent lighting.

If you do use an air conditioner, maximize its effectiveness by:

• Setting it to a reasonable temperature—around 76–78°F when you’re home and higher when you’re away.

• Cleaning or replacing filters regularly to maintain airflow and efficiency.

• Sealing gaps around doors and windows to prevent cool air from escaping. (Didn’t we all have a parent who said, “Close the door. You’re letting all the cool out?”)

• Using a programmable thermostat to optimize cooling schedules and reduce energy use.

If it is not cost-prohibitive, adding insulation in attics and walls can greatly reduce heat transfer. Solar panels that reflect heat can also help, as well as offset the cost of their installation. Adding weatherstripping around doors and windows, sealing cracks, and using door sweeps can make a significant difference in keeping heat out and cool air in.

Natural and eco-conscious methods can also help cool your home.

• Snake plants, ferns, or rubber trees can improve air quality and slightly cool the air through transpiration.

• White or reflective roof paint can reduce roof temperatures significantly.

• Cooling mats or bedding can make sleeping more comfortable without cranking up the A/C.

For renters or those who can’t make permanent modifications, there are still plenty of ways to keep cool.

• Use portable fans and A/C units instead of built-in systems, making sure they are the correct size for your space.

• Removable window film or static cling tinting can reflect heat without violating your lease.

• Install tension rod curtains or temporary blackout panels instead of hardware-mounted window coverings.

• Add draft blockers and weatherstripping tape that can be applied and removed without damage.

• Cover floors with light-colored rugs to reflect heat rather than absorb it.

• If allowed, use temporary adhesive hooks to hang reflective materials or light-filtering fabrics over windows.

Even if your space is warm, you can still take steps to help your body stay cool.

• Wear light, breathable fabrics like cotton or linen.

• Stay hydrated and avoid caffeine or alcohol during peak heat hours.

• Take cool showers or use damp cloths on your neck and wrists to bring your body temperature down.

Keeping your home or apartment cool in the summer doesn’t have to be expensive or energy-intensive. With a few adjustments such as blocking sunlight, optimizing airflow, using fans effectively, and making renter-friendly upgrades, you can create a more comfortable indoor environment while keeping energy bills in check.


Valerie M. Blake is a licensed Associate Broker in D.C., Maryland, and Virginia with RLAH @properties. Call or text her at 202-246-8602, email her at DCHomeQuest.com, or follow her on Facebook at TheRealst8ofAffairs

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Real Estate

The world’s on fire and D.C. is on sale (sort of)

Prices are up, but then again, nothing makes sense anymore

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The housing market remains strong in D.C., especially in upper Northwest. (Photo by Stbaus7/Bigstock)

ICE is disappearing people, revered government agencies are shuttering, and who knows if we’ll be in World War III next week? But can you believe prices in D.C. are actually still up 6.3% since last year? It doesn’t make sense, and perhaps that does make sense, because nothing seems to make any sense any more.

That said, there are some parts of our market that are truly suffering. The interest rates, which have been up, up, up for about four years now, are the ongoing rain on our market’s military parade. Combine that with 75,000 federal employees taking a buyout nationwide, and DOGE cuts eliminating around 40,000 federal jobs in the District (per estimates by the D.C. CFO), not to mention thousands of other job losses in non-governmental organizations due to funding and program cuts, and you’ve got a case of uncertainty, and downright unaffordability in the pool of otherwise would-be buyers.

This has had a marked impact on properties that starter-home buyers and low- to mid-level employees would otherwise buy, most notably condominium and cooperative apartment units. These properties have already slowed in our market thanks to the profound impact that higher interest rates have had on their monthly carrying costs—pair that with job insecurity, and a lot of condos are proving to be very difficult to sell indeed.

So how is the average sale price up in our market?

The increase is almost entirely due to the resounding strength of the single-family home market, especially in upper Northwest D.C., where it is still quite common to see bidding wars, even on properties pushing past the $3M mark. It seems that buyers in that echelon are less impacted by a few percentage points in the interest rate, and less concerned about their job security. Notably, those buyers are often married with children and have an absolute need for more space, must stay in the area due to one spouse’s job, or the kid’s friend group, regardless of whether the cost of owning is thousands of dollars more per month than it would have been in 2020 or 2021. The continued appreciation in these neighborhoods defies imagination.

So, what to do if you are not one of those lucky enough to be shopping for a $3M home? The short answer: wait. If you want more space, rent your current place out and learn the joys of being a landlord while someone else pays your mortgage. Need the equity from your current home to buy your next place? Get a home equity line of credit, or loan, and pull the equity out of your current place to buy the next one. Or—and I have never recommended this before in 21 years of being a Realtor—rent for a few years. Sure, I’d love to list and sell your condo so you can climb the real estate ladder, but it might just be a waste of time, money or both if you could just ride out this storm and sell in a DOGE-less future.

All this said, there are some condos that seem to be immune from this recent negative news. Anecdotally, it feels like it’s the truly special ones that do just fine no matter the market. Our recent listing in Capitol Hill had a view from every one of its 15 windows of the Supreme Court. Sold in five days with six offers. Another condo was on the top two floors of a townhouse and had the coolest black wood floors that gleamed like a grand piano. Sold in four days at full price.

So, all is not for naught if you have a condo or home in an area that people want to be in, with nice space, light, amenities and a certain je ne sais quois. And, as long as we have a democracy in a few years, my experience says our market will be back, stronger than ever, really soon.


David Bediz is a Realtor and mortgage loan broker for the Bediz Group LLC and Home Starts Here, LLC. Reach him at [email protected].

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