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.
Tools & Aids
- 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
- 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
- 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
- Treasury and IRS Announce That All Legal Same-Sex Marriages Will Be Recognized For Federal Tax Purposes, Aug. 29, 2013
- IRS FAQs for Individuals of the Same Sex Who Are Married Under State Law and for Registered Domestic Partners and Individuals in Civil Unions
Dept. of Health & Human Services Announces First Guidance
Implementing Supreme Court's Decision on the Defense of Marriage Act, Aug. 29, 2013
- Gay Married Couples Lacking IRS Guidance Risk Paying More, Aug. 16, 2013
- 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
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
For Resources on Estate Impact visit the AICPA Estate Tax Impact of Same Sex Marriage Ruling webpage.