Marital Status After DOMA: Exploring the Practical Tax Implications

The CPA Journal, October, 40-43.

6 Pages Posted: 10 Oct 2012 Last revised: 27 Aug 2014

See all articles by Mark Jackson

Mark Jackson

University of Nevada, Reno - Department of Accounting and Information Systems

Sonja Pippin

University of Nevada, Reno - Department of Accounting and Information Systems

Richard Mason

University of Nevada, Reno

Date Written: 2013

Abstract

The Defense of Marriage Act (DOMA) defines marriage as a legal union between one man and one woman for federal issues. The tax implications of this law has been that same-sex couples who were legally married in their state are treated as single taxpayers for federal tax purposes. However, the Attorney General has announced that the Justice Department would no longer enforce Section 3 of DOMA because the President believes that this part of the act is unconstitutional. This implies that while DOMA is still law, the Justice Department will not take any measures to uphold it. We examine the tax implications for same-sex couples that apparently have the option to file as single individuals (according to DOMA) or married couples (since the law is not being enforced).

Keywords: Defense of Marriage Act, DOMA, Filing status, Same-sex couples, Tax planning

JEL Classification: J12, J18, K34

Suggested Citation

Jackson, Mark and Pippin, Sonja and Mason, Richard, Marital Status After DOMA: Exploring the Practical Tax Implications (2013). The CPA Journal, October, 40-43., Available at SSRN: https://ssrn.com/abstract=2159543 or http://dx.doi.org/10.2139/ssrn.2159543

Mark Jackson

University of Nevada, Reno - Department of Accounting and Information Systems ( email )

United States

Sonja Pippin (Contact Author)

University of Nevada, Reno - Department of Accounting and Information Systems ( email )

United States

Richard Mason

University of Nevada, Reno ( email )

1664 N. Virginia St
Reno, NV 89557
United States

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