Website Guide to Gay Marriage Income Tax Implications

Description
Imagine, after enjoying 40 years with a person you love, and promise to live with ‘till death do us part,’ you are taxed over $360,000 upon the death of your spouse. Edith Windsor, who was legally married experienced discriminatory tax

Imagine, after enjoying 40 years with a person you love, and promise to live with ‘till death do us part,’ you are taxed over $360,000 upon the death of your spouse. Edith Windsor, who was legally married experienced discriminatory tax treatment simply because her spouse was a woman. On June 26, 2013 the Supreme Court of the United States ruled the Defense of Marriage Act unconstitutional violating the 5th and 14th amendment to the U.S. Constitution. The ruling eliminated this discriminatory tax policy and the conflict of filing federal and state income taxes in states recognizing same-sex marriage. It did create a new conflict with the states that do not recognize these marriages. GayTaxGuide.com is an authoritative tool to verify the current legal standing for same-sex marriage in every state of the U.S. Visitors will find links to official state tax agencies, state income tax forms including official guidance for the public in completing state income tax returns for same-sex married taxpayers. Reading the paper component of this thesis will inform you of U.S. history of taxation and same-sex marriage dating back to the 1st century. Census data and Gallup® survey results pertaining to LGBT topics are presented along with an account of my research process. This project serves the public in untangling state income tax policy for same-sex married couples with up to date primary sources in an easy to navigate format.
Date Created
2014-12
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