September 2011, MY SAME-SEX RELATIONSHIP MATTERS
DOMA, Federal Benefits and Same-Sex Married Couples
The Defense of Marriage Act (DOMA) is federal law that adversely affects the lives of lesbian and gay married couples. This article will explain some of the ways that life can be made more difficult by this law.
The Defense of Marriage Act (DOMA) prevents the federal government from recognizing a marriage between two people of the same sex. Because of DOMA, no state is required to recognize a same-sex married couple (SSMC). This means that SSMCs are not recognized by the IRS. Taxes are complicated enough, as it is. Now SSMCs have the cumbersome task of filing separate federal tax returns and a joint state return. This can get very complicated. A state return asks for numbers from your federal return. What do SSMCs do about this? Some tax professionals will advise couples to prepare a "dummy" federal return (filled out as if their marriage was recognized), then use the numbers from the "dummy" return to complete the state return.
Over the next two years, members of SSMCs will pay approximately $4 million more in Estate Taxes than survivors of different-sex marriages.
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