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. Continue reading