Defense of Marriage Act
Same sex couples - other tax provisions
Same-sex couples will be treated as married for all federal tax purposes, including income and gift and estate taxes. The ruling applies to all federal tax provisions where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA and claiming the earned income tax credit or child tax credit.
Need Professional Help?
If you need help with "Defense of Marriage Act" or have other tax questions, we can help you find a local licensed tax preparer for a free, no-obligation consultation.