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Section 3 of DOMA Ruled Unconstitutional

By Ren'e W. O’Rourke
August 27, 2013

BREAKING NEWS: After we went to press with this issue, the Treasury Department and IRS announced that legally married same-sex couples will be treated as married couples for federal tax purposes. This tax treatment will apply even if a couple lives in a state that does not recognize same-sex marriage so long as they were married in a state that does.

The guidance, stemming from the Supreme Court ruling this summer that overturned the Defense of Marriage Act, says same-sex couples can begin filing tax returns as “married filing jointly” or “married filing separately” for the 2013 tax year.

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