Q:       My soon-to-be ex-wife and I jointly owned our house. Can I put the title into my name alone when we get divorced?

A:        A deed identifies the title, or ownership interest, in your house. When people divorce or dissolve their marriage, usually the property is allocated to one party, or it is sold and the proceeds are divided. If you are the person who “receives” the property, then the title will be conveyed from joint ownership (you and your wife), to single ownership (you or your wife) through a quitclaim deed. You would file this transfer of property at the county recorder’s office (sometimes called a “fiscal office”). There are no tax implications related to this property transfer.

Q:       I didn’t change my name at the time of the divorce but now I would like to. How can I do that?

A:        In Ohio, the probate court usually has primary jurisdiction over the changing of individual’s last names. However, in the case of divorce or dissolution, a person is allowed to go back to using a former name (and only a former name) during the divorce or dissolution process. If, as in your case, you didn’t change your name at the time of the final hearing, then you must file a petition for a name change with the appropriate probate court. If you file a petition for a name change after the divorce/dissolution process, then you are not limited to returning to a former name; you can use any name you choose.

Q:       How do I get off the mortgage to my house?

A:        Mortgage liability is completely separate and apart from the ownership interest in real estate. Conveying a property’s title can easily be completed through a quitclaim deed. Releasing a former spouse from a mortgage liability can only be done if that mortgage is satisfied. This means that the property must be sold and the balance of the mortgage paid from the proceeds, or one of the former spouses must refinance the mortgage. Refinancing a mortgage is another way of saying, “Pay-off that mortgage with this one!” Refinancing (just like acquiring any loan) usually requires a down-payment, collateral and monthly payments.

Q:       My wife’s name is on the title to my car. How do I put the car back into my name alone once we’re divorced?

A:        It is very simple to transfer a title to an automobile, boat, airplane, RV or ATV. If your wife agrees to transfer the title of the car into your name alone, she will simply “execute” (write and sign) a statement on the back of the original title saying that she is transferring her ownership interest in the car to you. Since you are the one receiving her ownership interest in the car, then it will be your responsibility to register the title with the Bureau of Motor Vehicles.

Q:       I’d like to protect my name and my privacy. Is there a way I can “seal” my records so that other people can’t see my divorce settlement?

A:        Generally, civil courts in Ohio are open and public forums, so most proceedings and filings in a courthouse are available to the public. In rare circumstances, a person may ask that a portion or all of a case’s records be placed under “seal” and not be included as part of the public record. To make such a request, you must petition the domestic relations court, and state specifically why your case or file requires confidentiality. The court considers these requests on a case-by-case basis.

This “Law You Can Use” article was provided by the Ohio State Bar Association. It was prepared by Cleveland attorney Manav (Manu) H. Raj, Esq. of Rieth Antonelli & Raj. Articles appearing in this column are intended to provide broad, general information about the law. Before applying this information to a specific legal problem, readers are urged to seek advice from an attorney.

Q:       I heard legally married same-sex couples will now be treated as married for federal tax purposes. I was married in a state that allows same-sex marriages, but recently moved to a state that does not recognize our marriage. Will the IRS still recognize us as married for tax purposes even if our current state of residence does not?

A:        Yes. Due to a recent U.S. Department of the Treasury and Internal Revenue Service (IRS) ruling that takes effect Sept. 16, 2013, same-sex couples who were legally married in jurisdictions recognizing their marriages are to be treated as married for federal tax purposes. The ruling applies even if the couple lives in a jurisdiction that does not recognize same-sex marriage. This ruling implements federal tax aspects of the June 26, 2013 U.S. Supreme Court decision that invalidated a key provision of the 1996 Defense of Marriage Act.

Q:       What “federal tax purposes” does the ruling cover?
A:        Under the ruling, same-sex couples will be treated as married for all federal tax purposes, including income and gift and estate taxes. The ruling applies to all federal tax provisions where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA and claiming the earned income tax credit or child tax credit.

Q:       Does the ruling apply to registered domestic partnerships?

A:        No. The ruling covers any same-sex marriage legally entered into in one of the 50 states, the District of Columbia, a U.S. territory or a foreign country, but it does not apply to registered domestic partners, who are not married under state law.

Q:       How should legally married same-sex couples file their 2013 federal income tax return?

A:        Beginning Sept. 16, any return filed by legally married same-sex couples generally must use either the “married filing jointly” or “married filing separately” filing status. Individuals who were in same-sex marriages may, but are not required to, file original or amended returns choosing to be treated as married for federal tax purposes for one or more prior tax years still open under the statute of limitations. 

Q:       What is the statute of limitations for filing a tax refund claim?

A:        Generally, you have three years from the date the return was filed or two years from the date the tax was paid, whichever is later, to file your claim. This means that in 2013 you can file refund claims for tax years 2010, 2011 and 2012. In some special circumstances (such as signing an agreement with the IRS to keep the statute of limitations open), taxpayers may be allowed to file refund claims for tax years 2009 and earlier.

Q:       I bought same-sex spouse health insurance coverage from my employer on an after-tax basis. Do I get any credit for that?

A:        Yes. You may treat the amounts you paid for that coverage as pre-tax and exclude those amounts from your taxable income.

Q:       How do I file a refund claim?

A:        To file a refund claim for income taxes, you should use Form 1040X, Amended U.S. Individual Income Tax Return. To file a refund claim for gift or estate taxes, use Form 843, Claim for Refund and Request for Abatement. For information on filing an amended return, see Tax Topic 308, Amended Returns, available on IRS.gov, or the Instructions to Forms 1040X and 843. You can find information about where to file your amended returns in the form instructions.

Q:       Will employers receive guidance about getting refunds for past benefits provided to same-sex spouses?

A:        Yes. The U.S. Treasury and the IRS intend to issue streamlined procedures for employers wishing to file refund claims for payroll taxes paid on previously taxed health insurance and fringe benefits provided to same-sex spouses. The Treasury and IRS also intend to issue further guidance on cafeteria plans and on how qualified retirement plans and other tax-favored arrangements should treat same-sex spouses for periods prior to the revenue ruling’s effective date of Sept. 16, 2013. Other government agencies also may provide guidance related to same-sex marriage on the federal programs they administer.

Q:       Where can I get more information?

A:        Visit www.IRS.gov for Revenue Ruling 2013-17, and to find updated Frequently Asked Questions (FAQs) about same-sex couples, registered domestic partners and individuals in civil unions.

This “Law You Can Use” column was prepared by the Ohio State Bar Association (OSBA). The information was provided by the Internal Revenue Service (www.IRS.gov). The column offers general information about the law. Seek an attorney’s advice before applying this information to a legal problem. For more information on a variety of legal topics, visit the OSBA’s website at www.ohiobar.org.

Q:       I just got married, and am wondering how that might affect my taxes.
A:        A change in your marital status can affect your taxes. Often, you can benefit from this change by filing your taxes jointly rather than separately. The IRS provides the following tips to help you prepare for your new status as a married person:

• It is important that the names and Social Security numbers that you put on your tax return match your Social Security Administration records. If you’ve changed your name, report the change to the SSA. To do that, file Form SS-5, Application for a Social Security Card. You can get this form on the Social Security Administration website at SSA.gov, by calling 800-772-1213 or by visiting your local SSA office.
  
  
• If your address has changed, file Form 8822, Change of Address, to notify the IRS. You should also notify the U.S. Postal Service if your address has changed. You can ask to have your mail forwarded online at USPS.com or report the change at your local post office.
  
  
• If you work, report your name or address change to your employer. This will help to ensure that you receive your Form W-2, Wage and Tax Statement, after the end of the year.
  
  
• If you and your spouse both work, you should check the amount of federal income tax withheld from your pay. Your combined incomes may move you into a higher tax bracket. Use the IRS Withholding Calculator tool at IRS.gov to help you complete a new Form W-4, Employee's Withholding Allowance Certificate. See Publication 505, Tax Withholding and Estimated Tax, for more information.
  
  
• If you didn’t qualify to itemize deductions before you were married, that may have changed. You and your spouse may save money by itemizing rather than taking the standard deduction on your tax return. You’ll need to use Form 1040 with Schedule A, Itemized Deductions. You can’t use Form 1040A or 1040EZ when you itemize.
  
  
• If you are married as of Dec. 31, that’s your marital status for the entire year for tax purposes. You and your spouse usually may choose to file your federal income tax return either jointly or separately in any given year. You may want to figure the tax both ways to determine which filing status results in the lowest tax. In most cases, it’s beneficial to file jointly.

Q:       Where can I get more information?
A:        For more information about these topics, visit IRS.gov. You can also get IRS forms and publications at IRS.gov or by calling 800-TAX-FORM (800-829-3676).

This “Law You Can Use” column was prepared by the Ohio State Bar Association (OSBA). The information was provided by the Internal Revenue Service (www.IRS.gov). The column offers general information about the law. Seek an attorney’s advice before applying this information to a legal problem. For more information on a variety of legal topics, visit the OSBA’s website at www.ohiobar.org.

Q:       I’ve been living with someone for ten years, and now we’re splitting up. Can we use a divorce court to divide our assets and debts, even though we aren’t married?

A:        No. If you are not married, Ohio law does not give you the right to stand in front of a court and request an equal or equitable division of your property. The legislature has passed laws governing equitable and equal division of separate and joint property for married couples, but no such statute governs how to determine what is equitable when dividing property between co-habitants. 

Q:       Since we’ve lived together for so long, might we be considered to have a common law marriage?

A:        No. Common law marriage is no longer recognized in Ohio. Ohio law recognizes common law marriage only if it occurred before October 10, 1991 and was not ended by death, divorce, dissolution of marriage or annulment. However, Ohio will recognize a common law marriage if it was proper under the laws of another state for people who are now meeting all of Ohio’s residency requirements.

Q:       Is there a way we can divide our real property, even though we were never married?

A:        Yes. Most people hold their real property as “tenants in common” (meaning that they own it together) or as “tenants with the right of survivorship” (meaning, generally, that they own it jointly, and the entire property passes to one of them on the death of the other person). If you own property jointly as tenants in common, then one of you may wish to buy out the other. However, if you do not wish to do this or cannot agree on the price, you can file a civil action in a civil common pleas court. This is called a “partition action.” The court will consider the property appraisals and the interests of both parties, and decide who should have the property by the partition action. A partition action can be brought if you cannot end your relationship by selling or transferring your interest in the property to each other or to a third party. Also, if the property is not paid for, your interest can be lost, either through the partition action or through a foreclosure action.

Q:       The person I’ve lived with for ten years will not return my personal property. Does Ohio law address this issue even though we’re not married?

A:        Yes. If the other party is holding your personal property and will not release it, you can bring suit in municipal court requesting the return of your personal property. You must, however, be able to prove the suit by evidence such as other witnesses who know you owned the property, receipts for purchase, cancelled checks and such other evidence to show that it is your personal property

Q:       Can I sue my partner if she reneged on her promise to marry me?

A:        No. One co-habitant cannot sue another based only on the promise to marry. If you have lost property or have transferred property based on that promise, you can try to get the value of the property or the property back, but you cannot claim any “damages” (compensation for the injury your partner caused you) based on the promise alone.

Q:       Does Ohio have a Defense of Marriage Act?

A:        Yes. Ohio’s Defense of Marriage Act was passed on Nov. 2, 2005. This act effectively changed Ohio’s constitution to define marriage as a contract between one man and one woman. Article XV, paragraph 11 of Ohio’s constitution says that “the state and its political subdivisions shall not create or recognize a legal status for relationships of unmarried individuals that intends to approximate the design, qualities, significance or affect of marriage.”

This “Law You Can Use” column was provided by the Ohio State Bar Association. It was prepared by Dayton attorney James R. Kirkland of Kirkland & Sommers, Co., L.P.A. Articles appearing in this column are intended to provide broad, general information about the law. Before applying this information to a specific legal problem, readers are urged to seek advice from an attorney.