Thomson Reuters Checkpoint Releases Report on IRS Tax Guidance for Same-Sex Marriage

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Thomson Reuters has released a new report on the IRS's guidance on same-sex marriage in the wake of the Supreme Court's ruling that struck down section three of the Defense of Marriage Act (DOMA) as unconstitutional. 
The report is designed to help tax advisers understand the federal tax implications of the decision. 
"The IRS guidance provides clarification on a number of issues that weren't resolved by the Supreme Court's decision," said Catherine Murray, tax analyst at Thomson Reuters and an author of the report.  "Same-sex married couples and their advisors now have the necessary guidance to determine actions to take in relation to their federal taxes."
The Thomson Reuters Checkpoint report, which features explanations, observations, and illustrations, is available for download at no cost at
The report – IRS Guidance Answers Same-Sex Marriage Tax Questions in Wake of the Supreme Court's DOMA Ruling – provides clarification and guidance on Federal tax implications resulting from the Supreme Court's DOMA ruling including:  
  • How to determine whether a same-sex couple is legally married for federal tax purposes.  
  • Policies for accepting amended returns based on marital status changes.
  • An explanation of the impact the ruling has on employers and employees. 
  • A list of states that recognize same-sex marriage and when they began doing so. 
  • An explanation of the ruling's impact on couples in state-sanctioned "marriage equivalents," including those residing in community property states.

The report is an example of the practical, insightful information available on Thomson Reuters Checkpoint, providing research, news, analysis, and productivity tools to tax, audit, accounting, legal, trade, and finance professionals. 
Thomson Reuters also offers guidance and training on the DOMA ruling. For guidance: EBIA Employee Benefits for Domestic Partners: Design, Taxation, and Administration and PPC's Guide to Practical Estate Planning. For training: The Supreme Court Redefines Spouse: Tax and Other Implications and The Next Step for DOMA: Implications and Opportunities. A complete list of resources is available in the report
Other recent Checkpoint reports include: