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.

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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.

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