On June 26, 2013, the Supreme Court ruled that the Defense of Marriage Act (DOMA), P.L. 104-199, is unconstitutional because it violates the Fifth Amendment's Due Process Clause by denying equal protection to same-sex couples who are lawfully married in their states. In the wake of the Supreme Court’s Windsor decision invalidating a portion of DOMA, the Treasury Department and IRS recently announced that “same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes.” Questions remain about procedures for filing amended returns and the state tax impacts. This page provides resources to assist practitioners, especially regarding estate tax impact of the decision.
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