February 14, 2013
Marcum's LGBT & Non-Traditional Family Practice Group Featured in AccountingToday Article "Marcum Tracks Same-Sex Marriage Tax Laws by State"
By Michael Cohn
Accounting and advisory firm Marcum LLP has introduced an interactive online map that tracks the status of same-sex marriage in each of the 50 U.S. states and how such unions are treated for tax purposes.
The map was created as a tool for clients of Marcum's national Lesbian, Gay, Bisexual, Transgender (LGBT) & Non-Traditional Family Practice group. It allows users to view the status of same-sex marriage unions in individual states by moving their computer cursors over them on the map. A pop-up chart for the highlighted state reveals various information, including whether same-sex marriage or rights similar to marriage are recognized in that state, and the effective date the applicable law was enacted or repealed.
The chart also notes whether it is a community property state and if protective tax refund claims or amended allocated tax returns should be filed. The map can be accessed at http://www.marcumllp.com/LGBT-Unions.
As of Jan. 1, 2013, nine states, including Connecticut, Iowa, Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont and Washington, as well as the District of Columbia, have legalized same-sex marriage. In addition, Rhode Island recognizes same-sex marriages performed in other jurisdictions, while California, which briefly granted same-sex marriages in 2008, now recognizes them on a conditional basis.