This article examines how the recent changes in same-sex marriage laws effect taxes. One major impact of the new policy is that filing federal and state tax returns is now much simpler for same-sex couples. Under the new rules same-sex couples are treated as married for tax purposes and they can do things like file joint tax returns. Same-sex couples are now treated the same as opposite-sex couples when it concerns taxes. The Supreme Court decision in Obergefell v. Hodges held that State bans on same-sex marriage are unconstitutional and the court also held the Defense of Marriage Act (DOMA) to be unconstitutional in U.S. v. Windsor. This article examines the important implications that these two historical supreme court decisions have on taxes.
See Mike D’Avolio, Tax Impact of Same-Sex Marriage Laws, Accounting Web, March 9, 2016.
