Defense of Marriage Act and Tax Law
Defense of Marriage Act
In June, the Supreme Court declared Section 3 of the Defense of Marriage Act (DOMA) unconstitutional. DOMA denied benefits to same-sex couples across the country by failing to recognize their relationships under federal law.
Income Tax Filing Requirements in Recognition States
The levels and forms of relationship recognition available to same-sex couples vary from state to state. The level of same-sex relationship recognition afforded by a state can affect the filing statuses legally related same-sex couples may use when filing their state income taxes. The chart below details the forms of same-sex relationship recognition offered in the states that currently honor some form and level of same-sex relationship recognition, as well as the filing statuses legally related same-sex couples may use in these state when filing their state income taxes.
According to Chief Counsel Advise (CCA) 201021050, the Internal Revenue Service (IRS) recognizes community property rights for same-sex couples in community property states that also have same-sex relationship recognition.
A number of tax issues are impacted by DOMA, including Social Security. Learn more about how DOMA affects benefits that same-sex couples should be receiving.
- Social Secirity Benefits and the Defense of Marriage Act: Can I Do Anything Now to Preserve My Rights? Yes (GLAD)
Challenges to DOMA
Challenges to DOMA have been brought by advocates across the country that could impact the LGBT community in many ways. Read more about the cases against DOMA below:
- Windsor v. United States
- Recently decided by the Supreme Court; read the opinion here
- Gill v. Office of Personnel Management (OPM)
- Golinski v. OPM
- Pedersen v. OPM
Relevant Amicus Briefs
- Amici brief of former cabinet officials describing administration of federal benefits amidst varying state marriage laws
- Amici briefs filed in Windsor v. United States