An Addendum to the Prior Note re: Same-Sex Marriage in Utah

simple-chic-wedding-cake-3On Tuesday, I wrote about the tax consequences to married same-sex couples of Utah’s decision not to recognize its same-sex marriages for the duration of the stay. The quick version is, that decision, combined with the federal government’s decision to recognize such marriages, was going to force Utah’s same-sex married couples to prepare dummy returns, substantially increasing the expense of filing their tax returns.  Continue reading

Note to Utah’s Newly-Married Same Sex Couples

wedding ringsOn December 20, 2013, Judge Shelby of the District Court of Utah ruled that Utah’s prohibition on same-sex marriages violated the U.S. Constitution.[fn1] For various reasons, there was no stay of the decision, and approximately 1,300 same-sex couples married in Utah.

On Monday, January 6, the Supreme Court issued a stay of Judge Shelby’s decision, halting same-sex marriages at least until the 10th Circuit Court of Appeals has a chance to rule on the issue. Continue reading

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