DOMA Dead

[joanmcq]

In CA an exception was when CA deemed all RDPs to be considered the same as married for CA filings. It's about the only instance where the federal was different than the state.

[Gary2]

In CA an exception was when CA deemed all RDPs to be considered the same as married for CA filings. It's about the only instance where the federal was different than the state.

I would have thought that all the states with civil unions or domestic partnerships (and income tax) require the CU/DP people to file either the same as a married couple or with a special designation that produces similar results. I know that NJ does, for example. (In fact, NJ has both civil unions, treated equivalent to marriage on the tax forms, and domestic partners, who are not treated as equivalent but who can get special exemption treatment.)

[David1980]

http://www.nytimes.com/2013/08/30/us/politics/irs-to-recognize-all-gay-marriages-regardless-of-state.html?_r=0

[Gary2]

Also Rev. Ruling 2013-17, though I have yet to see it available at public web sites.