DOMA overturned: impact on income, estate, and gift taxes

July 2013

Overview

The federal Defense of Marriage Act (DOMA) created a dichotomy between federal tax rules and state tax rules for those states that have recognized same-sex marriage. The Supreme Court’s decision in United States v. Windsor removes the federal tax barriers to obtaining certain benefits (see U.S. No. 12-307, 6/26/13). Taxpayers affected by the decision should now examine the tax-related rules associated with various benefit programs, income tax filing status, gift-related tax strategies, and estate tax return filings, with a view to revisiting tax filings made before DOMA was struck down. This review of tax filings should cover not only current-year activity but prior-year activity as well.

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David VanEgmond
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Tel: +1 (313) 394 6531
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David VanEgmond
Private Company Services Operations Leader
Tel: +1 (313) 394 6531
Email

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