Tax Issues after Obergefell

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:


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.


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: