The following states recognize same sex marriages:  Connecticut, Delaware, Iowa, Maine, Maryland, Massachusetts, Minnesota, New Hampshire, New York, Rhode Island, Vermont, Washington, and District of Columbia.  In the most recent Supreme Court decisions that I blogged about earlier a great deal of disconnect surrounding the following sentence was brought forth and follow up I felt is both important and required.

“Legally married same sex couples are taxed in the same manner as legally married opposite sex couples.”

On one hand this sentence brought relative clarity to the treatment of estate tax matters as the decision was relevant to the treatment of a taxpayer’s ESTATE TAX.  In that there is a huge difference between estate tax and income tax I for one am not completely comfortable assuming that this sentence applies automatically to income tax statutes and regulations, particularly the definition of filing status without first understanding how specifically the IRS responds.

Because of the decision handed down by the Supreme Court in the Windsor Case there are many questions yet to be answered regarding the treatment of INCOME TAX by the IRS.  Also confusing matters is the fact that marriage of a same sex couple is separate and distinct from civil unions or other similar state provisions regarding unions. Read More