The map enables users to view the status of same-sex marriage unions in individual states by hovering their computer cursors. A pop-up chart for the highlighted state reveals a variety of data, including whether same-sex marriage or rights similar to marriage are recognized in that state, and the effective date the applicable law was enacted and/or repealed. The chart also notes whether it is a community property state and whether 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 January 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, and California, which briefly granted same-sex marriages in 2008, now recognizes them on a conditional basis.
“The Marcum Same-Sex Marriage Map gives same-sex couples and non-traditional families an easy way to check fundamental facts relevant to taxpayer status in their home state or others. This will be an especially useful tool once the U.S. Supreme Court rules on the definition of marriage as contained in the Defense of Marriage Act, which is expected to have broad-ranging implications for the way same-sex couples and non-traditional families are taxed at the federal and state levels,” said Nanette Lee Miller, national leader of Marcum’s LGBT practice group and Partner-in-Charge of Assurance Services for the firm’s California offices. “In states permitting or recognizing same-sex unions, taxpayers must be vigilant and proactive in order to make sure they are getting full benefit from the equitable tax treatment that is available to them. It is critical that married same-sex couples file protective claims now to ensure that they have access to any retroactive refunds they may be due pending the Supreme Court decision, before the statute of limitations expires. The ruling may also allow same-sex married couples to benefit from tax-advantaged estate planning,” said Janis Cowhey McDonagh, a partner in the firm’s New York City office and a member of its Trusts and Estates Practice group, who frequently lectures on LGBT estate and income tax issues. Ms. McDonagh is the author of Top 10 Estate Planning Tips for LGBT & Non-Traditional Families.
Marcum LLP is the thought leader in the specialty area of tax compliance and consulting services within the LGBT community. The firm's professionals have more than 20 years of experience in dealing with the complex tax and financial rules faced by LGBT couples and families, state-by-state and around the country.
About Marcum LLP
Marcum LLP is one of the largest independent public accounting and advisory services firms in the nation. Ranked among the top 15, Marcum LLP offers the resources of 1,100 professionals, including over 130 partners, in more than 20 offices throughout New York, New Jersey, Massachusetts, Connecticut, Pennsylvania, California, Florida, Grand Cayman and China. Headquartered in New York City, the Firm's presence runs deep with full-service offices strategically located in major business markets. Marcum is a member of the Marcum Group, an organization providing a comprehensive range of professional services spanning accounting and advisory, technology solutions, wealth management, and executive and professional recruiting. The Marcum Group companies include Marcum LLP; Marcum Technology LLC; Marcum Search LLC; Marcum Financial Services LLC; Marcum Bernstein & Pinchuk LLP; MarcumBuchanan Associates LLC; and Marcum Cronus Partners LLC.