The New York Times blog Bucks has written a fairly comprehensive tax guide for married gay and lesbian couples.

New York became the sixth – and most populous – state to legalize marriage between members of the same sex in June. On the July day the law went into effect, a record breaking 659 couples married in New York City.

Besides being early adopters, these couples will also face an uneven tax system that recognizes their marriage on the state but not the federal level.

The 1996 Defense of Marriage Act (DOMA) signed into law by President Bill Clinton forbids federal agencies, including the IRS, from recognizing the legal marriages of gay and lesbian couples.

In some circumstances, the Times notes, the inequity could benefit some gay couples, primarily those making more than $150,000.

Because of DOMA, gay couples will be forced to file their federal return as individuals and file a joint return with the state.

“Married heterosexuals cannot usually file as separate unless they also file this way on their federal tax return,” Tina Salandra, a New York accountant told the paper. “Consequently, until the federal government recognizes same-sex marriage, there may be a tax advantage in New York State for married same-sex taxpayers.”