Guidance for Same-Sex Marriage Filings

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2013-09-20
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Harl, Neil
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As is now widely known, the United States Supreme Court, by a 5 to 4 vote, on June 26, 2013,1 struck down Section 3 of the Defense of Marriage Act.2 That Act had barred the federal government from recognizing same-sex marriages which had been legalized by some states.3 The case also allowed same-sex marriages to resume in California by declining to decide a separate case. The Internal Revenue Service has now issued guidance on tax return filing and filing status for same-sex married couples.4

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