Marriage Equality USA

Stay Informed

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Resources
After DOMA

after_doma_graphic.pngThe full United States v. Windsor (DOMA) decision is available from the U.S. Supreme Court.

FAQ Sheets

Several LGBT organizations maintain current fact sheets to help the community understand the effects of the Windsor (DOMA) decision: 

Marriage Equality USA’s News Blog includes a series of Post-DOMA/post-Proposition 8 guest posts on marriage, written by Boyce Hinman. Hinman is the founder and director of the California Communities United Institute, and a member of Marriage Equality USA.

ADDITIONAL RESOURCES

Federal Benefits for Same-Sex Spouses & Partners

Health & Human Services

Homeland Security

Immigration

Military

Taxes

We strongly encourage all LGBTQ couples to carefully check the state tax regulations and the current I.R.S. regulations that apply in the state where they file before beginning the process of filing their taxes each year.

How to File a Claim for a Refund

Legally married same-gender couples can file refund claims for tax years 2010, 2011, and 2012. Some taxpayers may have special circumstances (such as signing an agreement with the IRS to keep the statute of limitations open) that permit them to file refund claims for tax years 2009 and earlier.

Additionally, employees who purchased same-sex spouse health insurance coverage from their employers on an after-tax basis may treat the amounts paid for that coverage as pre-tax and excludable from income.

Taxpayers who wish to file a refund claim for income taxes should use Form 1040X, Amended U.S. Individual Income Tax Return.

Taxpayers who wish to file a refund claim for gift or estate taxes should file Form 843, Claim for Refund and Request for Abatement.

For information on filing an amended return, go to Tax Topic 308, Amended Returns at http://www.irs.gov/taxtopics/tc308.html or the Instructions to Forms 1040X and 843. Information on where to file your amended returns is available in the instructions to the form.