Tax Planning after the Supreme Court Decisions
Ramifications of Supreme Court Decision
In June, the Supreme Court decided Windsor v. United States, the first Supreme Court case involving the constitutionality of the Defense of Marriage Act (DOMA). After the ruling, which declared Section 3 of DOMA unconstitutional, thereby recognizing all same sex marriages on a federal level, LGBT tax law is undergoing considerable changes that tax experts must prepare for.
Defense of Marriage Act
The Defense of Marriage Act (DOMA) denied countless benefits to same-sex couples. The Supreme Court decision, overturning Section 3, means that same sex married couples are now recognized for federal benefit eligibility. For more information about current DOMA cases and the specific benefits denied, click here.
- IRS Guidance Answers Same-Sex Marriage Tax Questions in Wake of the Supreme Court’s DOMA Ruling (Thomson Reuters)
With the Supreme Court decision looming, same-sex couples should consider whether to file a protective refund claim in the event that the Supreme Court overturns DOMA.
Articles and Information
- Same-Sex Couples Could See Tax Windfalls (CNN Money)
- Gay Couples May Want to File a Protective Tax Refund Claim (New York Times)
- Revenue Procedure 2011-48
- Examination of returns and claims for refund, credit or abatement; determination of correct tax liability (26 CFR 601.105)
- IRS Publication 556
- Examination of returns, appeal rights and claims for refunds
- Internal Revenue Bulletin 2011-42
- Procedure for filing a protective claim
State Tax Requirements
- New York – The Marriage Equality Act
New England States
- A Doubly Trying Tax Season for Same-Sex Couples (New York Times)
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