Joint Returns and Same-Sex Couples

ImageIn 1996, Congress passed the Defense of Marriage Act (“DOMA”). Until this year, DOMA did two significant things: it allowed states to refuse to recognize same-sex marriages performed in other states, and it prevented the federal government from recognizing same-sex marriages for any purpose. Any purpose included for tax purposes: for all federal income, gift, and estate tax purposes, same-sex spouses were treated as unrelated individuals.  Continue reading