Memo Details DOMA’s Effect on New York State

Arecent technical memorandum issued by the New York State Department of Taxationand Finance explains the effect the Supreme Court’s recent DOMA decision willhave on New York State estate taxes.

Becausethe Supreme Court held Section 3 of DOMA to be unconstitutional, “estates ofindividuals legally married to same-sex spouses are entitled to claim the samedeductions and elections allowed for estates of individuals legally married todifferent-sex spouses, including the marital deduction, for all years openunder the statute of limitations.”

Nowtaxpayers may amend previously filed estate tax returns where the statute oflimitations remains open.  A refund claimgenerally must be filed within the later of (1) three years from the date theoriginal return was filed or (2) two years from the date the tax was paid.

See the Taxpayer Guidance Division ofthe New York State Department of Taxation and Finance, New York Estate Tax Information for Estates of Individuals Married toSame-Sex Spouses, Technical Memorandum TSB-M-13(9)M, July 18, 2013.