U.S. Supreme Court’s Same-Sex Marriage Ruling Could Simplify State Income Tax Filing


Nicole Pearl said that the Supreme Court’s legalization of same-sex marriage nationwide removes such married couples from a state of limbo and gives them certainty. For example, Ms. Pearl noted that same-sex married couples can now jointly file state income tax returns, inherit property under a state’s intestacy statute, have one partner act as a personal representative of a deceased spouse’s estate, and enable same-sex couples to end a marriage (including filing for divorce in the courts of any state where they did not live).