Gay Tax Guide

This website was constructed as an academic exercise to meet the requirements of graduation from Arizona State University's Barrett, The Honors College. ASU Barrett logoBarrett offers students an environment to associate with some of the university's brightest students and form close relationships with their professors. The author of this website submitted this project as his honors thesis in conjunction with his earning a Bachelor of Art Degree in Business Communication from W.P Carey School of Business at Arizona State University.

The creator is interested in the field of taxation and recognized that different states had different laws concerning the recognition of same-sex marriage creating a varying set of regulations and procedures for filing income tax returns from one state to another. The idea was to create a central place where tax professionals and the general public can visit and reference what requirements there are for any particular state in regards to income tax filing and include primary sources for the basis of the information presented.

When the project was conceived the Supreme Court of the United States (SCOTUS) had not yet heard arguments in United States v. Windsor (Windsor). The case was a landmark decision striking down section 3 of the Defense of Marriage Act as unconstitutional. Previously to the Windsor case same-sex married residents of a state that recognized their marriages would have to file either single or head of household on their federal return conflicting with the status they could use on their respective state return. Research for this project commenced after SCOTUS ruled on Windsor which was handed down June 26, 2013. The Windsor case reversed the conflicts in filing status. Now states that didn't recognize same-sex marriage had a conflicting filing status from federal income tax returns. My intention was to provide people with information to assist in making an informed decision as to how to file state returns and provide a graphical interface representing the acceptance of same-sex marriage on a state by state basis.

As the date for my thesis defense approached SCOTUS was asked to grant certiorari in seven marriage equality cases*. The seven cases are; Herbert v. Kitchen (Utah), Smith v. Bishop (Oklahoma), Rainey v. Bostic (Virginia), Schaefer v. Bostic (Virginia), McQuigg v. Bostic (Virginia), Bogan v. Baskin (Indiana), and Walker v. Wolf (Wisconsin) On October 6 2014 SCOUTUS declined SCOTUS 10/06/2014, then rulings from various Circuit Court of Appeals rather quickly struck down states' public policy barring same-sex marriage. As for the continuing and quickly changing landscape of states' public policy to regulate same-sex marriage my work on this website is not complete. My goal is to provide this service until it is no longer needed and there is consistency throughout the United States of America.

ASU Barrett logoCreator of
Jeffrey J. Quatrone RTRP

Jeffrey has been preparing taxes for friends for many years before he started his practice in 2009. Previous to opening the tax office he was the financial officer for the employee bargaining unit representing the Tax Returns logonewspaper pressman at The Arizona Republic. Jeffrey saw the need to find another career as the newspaper industry has downsized with the advent of the internet and new sources for delivery of news and information. In 2010 he received authorization to electronically file income tax returns.

During 2012 Jeffrey was one of the first tax preparers to take and pass the new competency exam earning the designation of Registered Tax Return Preparer, administered by the Internal Revenue Service (IRS). Registered Preparer logo The Treasury Department envisioned that by 2013 all of the 325,000 tax preparers in the United States who were not either; a Certified Public Accountant or an IRS Enrolled Agent would have to pass the exam to continue preparing returns professionally. By October of 2012 only 22,332 people had taken and passed the exam.* In addition there was to be a requirement to take continuing education to maintain the designation of Registered Tax Return Preparer. Several preparers sued the IRS claiming the agency was not authorized to regulate paid tax preparers, a position that Jeffrey J. Quatrone does not agree with. On February 11, 2014 the court decided that only congress has the authority to regulate tax return preparers putting an end to the program. In response, the IRS has instituted a voluntary program called; Annual File Season Preparer. For the 2015 tax season Jeffrey has been confirmed by the IRS as a qualified Annual File Season Program Tax Return Preparer. Beginning in 2016 if you hire a tax preparer that has not participated in the Annual File Season Program certification or is not an Enrolled Agent, CPA, or Attorney that preparer will not be able to represent you in any way before the Internal Revenue Service.

W.P. Carey logo As the tax practice expanded Jeffrey J. Quatrone saw the need to expand his expertise in business, accounting and tax administration. He returned to college becoming a Barrett logo member of Phi Theta Kappa Honor Society at Phoenix College while studying accounting and business. Jeffrey graduated Cum Laude from Arizona State (ASU) University's W.P. Carey School of Business as well as from ASU's prestigious school; Barrett, The Honors College.

He is currently sitting for the IRS Enrolled Agent Exam which is the highest designation the IRS awards professional tax return preparers. This will enable him to offer full representation services when practicing before the IRS on behalf of his clients. Jeffrey has already successfully assisted taxpayers with offer in compromises a program where delinquent taxpayers settle for less than their full amount owed to the treasury department as well as amending returns to secure better refunds for clients previously filed returns.


October 20, 2014
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November 26, 2014