Tax & Accounting for Small Businesses & Individuals
Abby Diamond, CMA, LLC
Certified Management Accountant / Certified Divorce Financial Analyst
Important Tax News

Gay Marriages are Now Federally Recognized

This may seem out of date, however with the unknown of Trump administration, this page will remain for now.

The Supreme Court announced DOMA (Section 3) to be unconstitutional on June 26, 2013.  “Marriage” is no longer defined as between a man and a woman; so same-sex marriages are recognized and given 1,000+ rights and privileges as other marriages. A short list is below.


Tax wise, gay couples that were legally married and living in a state that recognizes same-sex marriages may amend their taxes for 2010, 2011 and 2012 as married. It is possible that you may receive a tax refund.  This will not be true in every case.  It is important to look at each year separately and then consecutively to make a wise decision as to amending your returns.


For 2013 taxes you will file as either “Married filing Joint” or “Married filing Separate”.  Traditionally filing joint gives the best tax advantage.  You may want to change your W-4 with your employer to “Married” or “Married, withhold at the higher rate”.  Which one you choose depends on many factors including your combined income, tax bracket, need for money with each paycheck, etc.


The following is a short list some of the federal benefits or protections that may now be available to legally married same-sex couples living in states that recognize same-sex marriage:

  • Social Security survivor's and spousal benefits
  • Certain veterans benefits, such as pensions and survivor's benefits
  • Lifetime gift tax-free property transfers to spouses
  • Estate tax relief for surviving spouses
  • Military spousal benefits
  • Family medical leave rights
  • Spousal IRA contributions
  • Spousal visas for foreign national spouses
  • Joint filing of federal income taxes
  • Private pension benefit options (e.g., survivor annuities)
  • Employer health-care benefits may be received on a pretax basis
Specilizing in financial analysis for divorcing couples, gay taxes and small business accounting.