Until May 17, 2004, no state in the U.S. permitted same-sex marriage. But after Massachusetts broke the ice on that day, everything began to change.
By June of 2013, the U.S. Supreme Court declared unconstitutional Section 3 of the federal Defense of Marriage Act. On Feb. 9, Alabama became the 37th state to recognize same-sex marriage. It did so under order of the 11th U.S. Circuit Court of Appeals, which struck down a state constitutional ban.
Since 2013, the IRS has treated same-sex married couples (who were legally married in jurisdictions that recognize their marriages) the same as any other married couple, for federal tax filing purposes.
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That means a married same-sex couple must file a joint return, or married filing separately, and can take advantage of several federal tax benefits including the exclusion of employer-provided medical care for a spouse and estate tax marital deduction. What some same-sex couples may not realize is that they can retroactively amend prior-year tax returns to reflect married status.
Specifically, couples who were legally married before 2013 may still be able to file amended returns for 2011 and 2012, using Form 1040X, but only if they act fast.
The deadline for filing amended returns generally is the later of three years after filing the original return or two years after paying the tax. Here is a helpful FAQ: http://www.irs.gov/uac/Answers-to-Frequently-Asked-Questions-for-Same-Sex-Married-Couples
By filing joint tax returns, same-sex couples establish legally married status with the IRS and federal government. They generally do not need to notify Social Security of their married status unless they are currently receiving benefits, or are about to begin benefits. However, if marriage status has changed and a person already is receiving benefits, or is newly entitled to receive benefits, he/she should contact Social Security immediately.
If a same-sex couple is legally married in one state and then moves to a state in which such unions are not legal, spousal Social Security benefits currently will be denied.
In the 2016 federal budget proposal, the Obama administration indicated that it wishes to extend Social Security benefits to partners of all legal same-sex marriages, regardless of the state of residence.
For this reason, some experts say that all newly-married same-sex couples (receiving benefits) should notify Social Security of the change in status now. This may help to qualify a spouse retroactively, if federal law should change in line with the proposal.
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