On June 26, 2013, the U.S. Supreme Court in United States v. Windsor overturned Section 3 of the Defense of Marriage Act ("DOMA"), which had defined marriage as a union between a man and a woman. As a result, provisions of federal law applicable to married persons now apply equally to married same-sex couples living in a jurisdiction that recognizes their marriage. Married same-sex couples who live in a state that recognizes their marriage are now treated as married under federal law.

Some of the limitations of the Windsor are:

1. It does not require all states permit or recognize same-sex marriage.
2. It does not apply to couples who are parties to a civil union or domestic partnership, nor to couples who reside in a state that does not recognize same-sex marriage.

Married taxpayers who are not separated must file their returns as "married" persons. Before Windsor, married same-sex couples were required to file federal income tax returns as either "single" persons or as "head of household." Post-Windsor, the married couple must file income tax returns either as "married filing jointly" or "married filing separately."

This may result in substantially lower taxes for couples with a disparity in income. On the other hand, this may result to higher tax for dual high-income couples. Same-sex couples may amend recent tax returns if it results to income tax savings. An amended return that makes a claim for refund can be filed within three years of the date of filing the original return or two years from the date the tax was paid, whichever is later.

Note though that there is no obligation to file amended returns.

- We are CPAs, tax accountants, tax preparers, business managers and consultants based in Torrance, CA near Los Angeles, serving the entire U.S. See us at Google+, Yelp, Google Brand, Yelp. Call us at (424) 278-4838 or e-mail us at This email address is being protected from spambots. You need JavaScript enabled to view it..