taxes

In his new book, University of Pittsburgh associate professor of law Anthony C. Infanti explains the law's impact on lesbian and gay lives. Each chapter opens with a story about actual experiences of lesbians and gay men - and then uses those experiences as a starting point for discussing the law.

Planning for adoption is, of course, a huge project. Paperwork, interviews, and legal counsel are part of the process. Anticipating the financial impact of adoption is critical.

First, you should create a reserve fund specifically earmarked for the adoption expenses. Put money in an interest-earning account that allows for easy withdrawals.

Washington's newly passed Domestic Partnership law went into effect July 23, 2007, and couples lined up by the dozens to register their relationships.

The registry offers some legal standing for same-sex and straight couples.

The Human Rights Campaign released its 2008 Democratic Presidential candidate questionnaire. The results provide insight about the current candidates for President.

Where do they each stand on our issues?

Adoption-related income and/or expenses (any one or a combination of benefits, credits and exclusions) could substantially reduce tax liability.

The Adoption Tax Credit is a good benefit, but it includes complicated tax law provisions applicable to middle-income parents. How it works, acceptable expenses, who qualifies, and other details may be difficult to understand.

Get help from the Internal Revenue Service.

Gay families pay on average higher taxes than their straight friends with few benefits. And same-sex couples must file separate income tax forms (although they may have married in Massachusetts or committed via civil unions in New jersey, Connecticut or Vermont).

Those who registered as domestic partners in states such as California must also file separate income tax forms. In other words, families with gay and lesbian parents pay higher federal income tax than their opposite-sex married counterparts.