Posts Tagged ‘DOMA’

How Does DOMA Affect Me?

Friday, September 6th, 2013

This article discusses the changes to individual tax payers that are in a legal same-sex marriage.

Earlier this year the Supreme Court declared that section 3 of the Defense of Marriage Act (DOMA) was unconstitutional.  Section 3 of DOMA required that same-sex spouses are to be treated as unmarried for purpose of federal law.  It is now recognized that same-sex couples that were legally married in states that recognize same-sex marriages, will be treated as married for federal tax purposes, even if the state they are currently residing in does not allow same-sex marriages.  The same is true for couples married legally in a foreign jurisdiction.  This now allows for same-sex married couples to file with the status of “married filing jointly” (MFJ) or “married filing separately” (MFS). (more…)