Tax Guidance for Domestic Partners and Same-Sex Couples

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

External Resources



  • 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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