On June 26, 2015, the Supreme Court in Obergefell v. Hodges declared that the fundamental right to marry extended to same-sex couples.
Domestic Partnerships/Nonmarital Relationships
With the Obergefell decision comes a new field of challenges and a new understanding of domestic partnerships and nonmarital relationships. For a better understanding of the new guidelines surrounding domestic partnerships and nonmarital relationships, see the resources below:
- Taxation of Domestic Partnership Benefits
- Taxation of Alimony Paid by RDPS: Is Gould Still Good Law?
- Taxation of Property at Dissolution of Nonmarital Relationships
- Mortgage Interest Deduction for Unmarried Couples
Federal Changes Following Obergefell
Following Obergefell, the IRS, Treasury Department, and many other federal agencies released information regarding how the law has changed and what that meant for same-sex couples filing taxes and applying for benefits. For resources on what the decision means for same-sex couples federally, please visit our resources below.
- IRS and Treasury issue Proposed Regulations on Marital Status
- Social Security Benefits for Same-Sex Couples: A Brief Update
State Income Tax
Following the June 26 decision, states which previously held laws refusing to recognize same-sex marriages had their laws overturned, providing a new legal tax landscape. For resources on state income tax following the Obergefell decision, see below.
Relevant Legal Cases
Below is a list of relevant legal cases: