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.”