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Saturday, February 15, 2014

State income tax filing post-Windsor

The U.S. Supreme Court's June 2013 ruling in Windsor held that Section 3 of the Defense of Marriage Act (DOMA) was unconstitutional.  Soon thereafter, the IRS issued Revenue Ruling 2013-17 holding that a couple married in any jurisdiction allowed to confer marriage status would be considered married even if they live in a state that does not view them as married (that is, it would interpret marriage using a state of celebration approach rather than a state of domicile approach). That makes sense in that otherwise, the federal government would continue to treat some marriages as unequal to others.

So, how do same-sex married couples file their state tax return if they live in a state that doesn't treat them as married?  It depends.  For more, I've got a short article - "State income tax filing post-Windsor "in the AICPA Tax Insider, 2/13/14.  It also includes links to several resources.

What do you think?

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