Tax Planning After Windsor

On June 26, 2013, the Supreme Court in United States v. Windsor declared that Section 3 of the Defense of Marriage Act (DOMA) was unconstitutional, thereby recognizing marriage for same-sex couples at the federal level.

One year after Windsor, Attorney General Eric Holder issued a report to the President summarizing the tremendous developments that have taken place for same-sex couples the past year. Prior to Windsor, DOMA impacted nearly 1,000 federal regulations and laws. Now, after working collaboratively with federal agencies in the year since Windsor, the federal government reports that is has implemented the Windsor decision as broadly as legally possible.

Filing Federal Taxes After Windsor

Same-sex married couples are now eligible for certain tax benefits and are subject to changes in their tax filing status after Windsor. For more comprehensive information, check out the resources below.

Filing State Income Taxes After Windsor

The landscape of marriage for same-sex couples has become increasingly complex to follow. In fact, for every color in the rainbow exists a state with its unique and often discriminatory approach towards same-sex couples. This creates particular issues for same-sex couples during tax season if a state, for example, does not recognize lawfully performed marriages despite the federal government’s recognition for tax purposes. This is just a general example of the possible combination of circumstances that create varying outcomes for same-sex couples regarding their tax benefits and obligations. For more comprehensive information, review the resources below.


Additional Information


Forms, Guidance, & Instructions

According to Circular 230 any federal tax advice contained in this communication or anywhere on this website, is not intended or written to be used and may not be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.