Tax Tips for Gay and Lesbian Couples Post-DOMA

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By: Scott E. Squillace, Esq.

Although gay marriage has existed now for over 10 years in some states and is increasingly accepted, only 17 states plus the District of Columbia currently allow same-sex marriage (referred to as “recognition states”). However, since Windsor became the law of the land, the IRS has decided that it will recognize all legally-married same sex couples for all federal tax purposes irrespective of where they reside. States that still do not recognize same-sex marriage are referred to as “non-recognition” states. The landscape is changing quickly, but, until the Supreme Court weighs in on the issues again, we are likely to have a ‘patch-work’ effect among the states of different legal recognition for same sex married couples.

While a married filing status provides certain benefits, it also raises concerns for same-sex couples. Here are some tips for gay and lesbian couples in considering the effect of marriage on their federal income, gift and estate tax plans:

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