Full United States v. Windsor (DOMA) decision
Full Obergefell v. Hodges decision
Post-Obergefell FAQ Sheets
- Getting Married and Wedding Planning
- Parent / Child Relationships
- Social Security Spousal Benefits
- Veteran's Spousal Benefits
- Retirement Benefits
- Income Taxes
- Employment Discrimination
- Marriage Equality & Transgender People
Post-DOMA FAQ Sheets
NOTE: These factsheets were prepared before the Supreme Court’s decision in Obergefell v. Hodges, striking down discriminatory marriage bans across the country. For more up-to-date information, see Post-Obergefell FAQ's above:
- Employment Issues, Benefits & Protections (Civilian Federal Employees & Spouses)
- Employment Issues & Benefits (Private)
- Family & Medical Leave Act for Non-Federal Employees
- Federal Taxes
- Free Application for Federal Student Aid (FAFSA)
- Medicare Spousal Protections
- Military Spousal Benefits
- Social Security & Family Protections
- Supplemental Security Income for Aged, Blind & Disabled (SSI)
- Temporary Assistance for Needy Families (TANF)
- Veteran's Spousal Benefits
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.
Federal Benefits for Same-Sex Spouses & Partners
- Same-Sex Domestic Partner Benefit FAQS for Federal Employees, from the Office of Personnel Management
Health & Human Services
- Implementation of the Supreme Court ruling on the Defense of Marriage Act from the Department of Homeland Security
- Statement from Secretary Chuck Hagel June 2013
- American Military Partners Association (AMPA)
- OutServe-SLDN - the association for actively serving LGBT military personnel and veterans.
- U.S. Department of Veterans Affairs (VA)
- Veterans Crisis Line (VCL) - 1-800-273-8255, press 1
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.
- IRS ruling provides certainty, benefilts and protections under the law for same-sex couples, 29 August 2013.
- IRS PDF of Revenue Rule 2013-17 (Same-Sex Spouses)
- From the IRS: Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law
- From the IRS: Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions
- IRS Telephone Assistance
- March 2014 - WATCH: New IRS Video Gives Tips To Same-Sex Couples On How To File Their Taxes
- 2014 State Tax Filing for Same-Sex Couples - Recommended by a member, courtesy of TurboTax
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.