On June 26, 2013, the U.S. Supreme Court ruled on a landmark case related to same-sex marriage (United States v. Windsor). The 5-4 decision changed the application of federal tax rules for married same-sex couples. Then, on June 26, 2015, the U.S. Supreme Court ruled 5-4 in the case, Obergefell v. Hodges, to allow same-sex marriages in every state. These rulings open up both new tax and financial planning opportunities and compliance challenges for same-sex couples. This page provides guidance and resources to assist our members in learning how to implement and advise clients on the new rules.
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