Several LGBT organizations have produced fact sheets to help educate the community about the effect of the United States Supreme Court’s decision in DOMA. Click here to read these fact sheets on the Lambda Legal website.
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. Please go to our blog home page and type "Boyce Hinman" into the Search Box at the upper right to access Hinman's guest posts.
FEDERAL BENEFITS FOR SAME-SEX SPOUSES & PARTNERS
- After DOMA FAQ: Benefits & Protections for Civilian Federal Employees and Their Spouses
- Same-Sex Domestic Partner Benefit FAQS for Federal Employees, from the Office of Personnel Management
- Implementation of the Supreme Court ruling on the Defense of Marriage Act from the Department of Homeland Security
- After DOMA: Immigration from Lambda Legal
- U.S. Citizenship and Immigration Services on Same-Sex Marriages
- YES! You Can Get a Green Card! The End of DOMA - What Your Family Needs to Know from Immigration Equality
- After DOMA: Military Spousal Benefits
- After DOMA: Veteran's Spousal BENEFITS
- Statement from Secretary Chuck Hagel June 2013
- American Military Partners Association (AMPA)
- OS-SLDN (Outserve and Servicemembers' Legal Defense Network) OutServe-SLDN is the association for actively serving LGBT military personnel and veterans.
- 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)
- After DOMA: Federal Taxes
- March 2014 - WATCH: New #IRS Video Gives Tips To Same-Sex Couples On How To File Their #Taxes
- 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
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.