June 28, 2013
Nanette Lee Miller, West Coast Partner-In-Charge of Assurance Services and Leader of the LGBT Practice Group, Featured in the About.com Article "Tax Issues of the Supreme Court Ruling that DOMA is Unconstitutional"
By William Perez,
Today I had the good fortune of speaking with Nanette Lee Miller, CPA, who is the National Leader of Marcum LLP's LGBT & Non-Traditional Family Practice Group. She shared with me her thoughts on the tax implications of the Supreme Court's decision in United States v. Windsor that section 3 of the Defense of Marriage Act is unconstitutional.
The Supreme Court ruling impacts "same-sex married couples if they live in California or in a state with legally recognized marriages for same-sex couples". Miller said. Such couples can now file joint or separate returns married and amend previously filed returns to change their filing status and recalculate their federal income tax.
"What if a same-sex married couple now resides in state that doesn't allow for gay marriage? In the past, the IRS has a policy guideline where state where the couple is a resident trumps the state where the marriage license was granted. This is an area that will need to be re-addressed by the IRS," Miller said.