New York to Provide Estate Tax Refund to Surviving Gay Spouses


New York to Provide Estate Tax Refund to Surviving Gay Spouses

by Frank L. Brunetti on August 5, 2013

In light of the Supreme Court's recent Defense of Marriage Act ruling, many states are

quickly adjusting their tax law guidelines to comply with the new mandates. New York is one of the states leading the charge, and recently announced that they will provide an estate tax refund to surviving same-sex spouses, in accordance with the law.

Gov. Andrew Cuomo announced that the New York state tax department will begin

issuing refund checks to the surviving spouses of gay marriages who had to pay estate

taxes on money or property they inherited from partners because federal law did not

recognize their marriages. The refunds may go as far back as 2008. Prior to the DOMA

ruling, heterosexual spouses were not subject to estate taxes, while same-sex couples

often incurred bills amounting to thousands of dollars. The court's ruling that DOMA is

unconstitutional paved the way for all married couples in states that recognize same-sex marriage to be treated equally under the U.S. Tax Code.

LOADING PDF: If there are any problems, click here to download the file.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Frank Brunetti, Scarinci Hollenbeck | Attorney Advertising

Written by:


Scarinci Hollenbeck on:

Readers' Choice 2017
Reporters on Deadline

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.

Already signed up? Log in here

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.