June 27, 2013 discussion of the tax law itself. The Court the taxpayer’s marital status. Taxpayers may of divorce of a same-sex couple are only judged DOMA for its impact on “over be single, surviving spouse, head of house- starting to manifest themselves. 1,000 federal statutes and the whole hold, married filing joint returns, or married realm of federal regulations.” Very little filing separately. Filing status, in turn, deter- The Marriage Penalty. Same-sex married was said specifically about federal tax law mines the right to many tax benefits, both in couples who have been denied joint re- beyond that. Nevertheless, the federal tax terms of access and amount. Income tax rate turn status under the federal tax laws prior law is clearly among those “federal stat- bracket levels, the standard deduction, per- to the Supreme Court's Windsor decision utes and regulations” impacted most di- sonal exemptions, and the adjusted gross in- now need to investigate the effect of joint rectly by the Supreme Court’ holding. come (AGI) amounts at which many tax ben- return status, both for returns that will be efits “phaseout” all hinge upon filing status. filed in the future and for prior year returns IMPACT. Same-sex couples who were mar- still open within the statute of limitations ried under state law for years prior to 2013 Joint Return Status. Because of the Supreme _refund-claim period (generally, but not al- now need to decide whether to amend those Court's Windsor decision, same-sex couples who —_— ways, three years from filing — see this Brief- prior-year returns still open under the Codes currently are married under state law are presum- ing, below, for a discussion of this deadline). B statute of limitations, to reflect a change ably now also barred for federal tax purposes from from unmarried to married filing status. filing separate returns as unmarried (or asheadof The benefits of filing a joint return may o Same-sex married couples also should con- household, in