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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|Checklists, Practice Guides, and Templates
|Videos, Webcasts, and Other Media
- Post-DOMA Tax Considerations, Tax Section News, June 24, 2016
- Guidance issued on application of Windsor to retirement plans, Journal of Accountancy, July 1, 2014
- Notice answers many post-Windsor questions on cafeteria plans, FSA, Journal of Accountancy, Dec. 17, 2013
- Same-Sex Marriage Tax Guide: 16 Essential Tax Rules and Tips, Oct. 2013
- AICPA Insights Blog - IRS Guidance Following DOMA Decision, AICPA Insights Blog, Sept. 16, 2013
- AICPA article for state CPA societies - "Financial Planning for Same-Sex Couples after the DOMA decision"
- Supreme Court strikes down Defense of Marriage Act in estate tax case, Journal of Accountancy, June 26, 2013
- DOMA update: Federal income and estate tax refund claims and state taxes, Sept. 2013
- Supreme Court's Same-Sex Marriage Ruling Has Major Tax and Financial Planning Implications, Accounting Today, June 29, 2015
- Rev. Proc 2014-18, provides an automatic extension of time for certain estates without filing requirements to elect portability of the decedent's unused exclusion amount for the benefit of the surviving spouse
- IRS Notice 2014-1 IRC Sections 125 & 223: Cafeteria Plans, FSAs, and HSAs
- IRS FAQs for Individuals of the Same Sex Who Are Married Under State Law and for Registered Domestic Partners and Individuals in Civil Unions
- CCH Tax Briefing - Supreme Court Strikes Down DOMA, June 27, 2013
- IRS Publication 555, Community Property
- California Franchise Tax Board – Registered Domestic Partners
- Nevada Secretary of State – Information on Domestic Partnership Filings
- Washington Department of Revenue
- Department of Labor Technical Release No. 2013-04 - Guidance to Employee Benefit Plans on the Definition of "Spouse" and "Marriage" under ERISA and the Supreme Court's Decision in United States v. Windsor
- IRS FAQs - Frequently Asked Questions on Gift Taxes (gift tax marital deduction for same-sex couples)
- IRS FAQs for registered domestic partners and individuals in civil unions
- IR-2014-22, New IRS Video Helps Same-Sex Couples; Joins Extensive IRS Library Of Online Tax Tips
- IR-2013-72, Treasury and IRS Announce That All Legal Same-Sex Marriages Will Be Recognized For Federal Tax Purposes; Ruling Provides Certainty, Benefits and Protections Under Federal Tax Law for Same-Sex Married Couples
- CCH detailed analysis
- IRS guidance and state tax current rules and impact (Tax Foundation)
- Affordable Care Act: Tax and Insurance Ramifications, Aug. 18 (1pm ET): This webcast will help you better understand the impact of the Health Care Reform Act so you can describe to your clients how health care and paying for coverage will change in the future. In addition, you?ll discover how to use this information for tax planning opportunities.
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