The Defense of Marriage Act and Your Taxes

The federal Defense of Marriage Act defines a marriage as being between a man and a woman.  Recently the Second Circuit Court of Appeals ruled that the Defense of Marriage Act is unconstitutional (Windsor v. United States).  It is expected that the Second Circuit Court’s ruling will be appealed. The issue may eventually have to be decided by the Supreme Court.

What does this have to do with taxes? The potential for changes in the status of same sex marriages makes it important to take steps to cover all possibilities, including the filing of tax returns.

Taxpayers in a same sex marriage should consider filing amended tax returns with a protective refund claim for open years.  In addition to tax returns, amended returns should be filed for gift and estate returns.

If you have questions about this or any other tax issue, please contact Gray, Gray & Gray’s Tax Department at (781) 407-0300.

The Defense of Marriage Act’s influence on taxes is just one of many tax issues we will be addressing at our annual tax conferences.  Visit our website at for more information.


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