The Treasury Department yesterday ruled that same-sex couples who were married in a state or country where it was legal and subsequently moved to a state that does not recognize that marriage will be considered married for income-tax purposes. They can file as single people until Sept. 12 of this year if they choose to, but afterward will have to file either as married filing separately or as married filing jointly.
It's probably a good thing, but will lead to some interesting complications. Before the Supreme Court ruled DOMA unconstitutional, same-sex couples had to be treated as single individuals under Federal law, so they'd have to file Federal returns as single even if their state permitted them to file jointly. Now, the reverse is true: same-sex couples whose state does not permit them to file jointly can do so on their Federal returns.
Of course, if couples like John Arthur and Jim Obergefell, whose Maryland marriage had not been recognized in Ohio, succeed in their suits (Arthur and Obergefell did get a judge to rule in their favor, though Ohio may appeal), based on Article IV of the Constitution, this anomalous situation where couples can file Federal returns as a married couple, but not state returns, will eventually fall. That is, obviously, the best solution: in states like Virginia they may yet be unable to get married, but by crossing over to another state, they will marry, and their states will have to recognize it. Eventually a Loving v. Virginia sort of ruling will come, even though in 2013 it's too early for that.
It's probably a good thing, but will lead to some interesting complications. Before the Supreme Court ruled DOMA unconstitutional, same-sex couples had to be treated as single individuals under Federal law, so they'd have to file Federal returns as single even if their state permitted them to file jointly. Now, the reverse is true: same-sex couples whose state does not permit them to file jointly can do so on their Federal returns.
Of course, if couples like John Arthur and Jim Obergefell, whose Maryland marriage had not been recognized in Ohio, succeed in their suits (Arthur and Obergefell did get a judge to rule in their favor, though Ohio may appeal), based on Article IV of the Constitution, this anomalous situation where couples can file Federal returns as a married couple, but not state returns, will eventually fall. That is, obviously, the best solution: in states like Virginia they may yet be unable to get married, but by crossing over to another state, they will marry, and their states will have to recognize it. Eventually a Loving v. Virginia sort of ruling will come, even though in 2013 it's too early for that.
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