This is same sex marriage week in the Supreme Court. The Perry case, which addresses California’s Proposition 8, will be heard today (3/26) and the Windsor case, which addresses DOMA (The Defense of Marriage Act). I’m a little torn about the Perry case. Despite the merits of the issue, I hate to see the Supreme Court overturn a referendum. DOMA, on the other hand is just plain dumb. Conservatives have to tie themselves up in knots to defend it, since it has always been up to the states to say who is or is not married At any rate, GLAD (Gay & Lesbian Advocates & Defenders) is sponsoring a rally in Boston tomorrow.
On March 26th and 27th, the U.S. Supreme Court will consider two cases about the freedom to marry. These two cases – which concern the discriminatory Defense of Marriage Act (DOMA) and California’s Proposition 8 – are fundamentally about whether gay and lesbian Americans can enjoy the same freedoms and opportunities as everyone else.
Momentum is on our side – a bipartisan majority of Americans recognize that the ability to marry the person you love is a Constitutional right. But now is the time to stand up and show your support for marriage equality. Please join us at 3pm at Government Center (by the flag pole in front of Boston City Hall) to rally in support of a positive Supreme Court Decision.
This is a historic moment in the equality movement, and we hope you can participate in an event to show your support. Let’s give people hope and create lasting change by using the voice of the people!
Please invite your friends, family, and community members. Let’s lead the way for the Supreme Court as the first State in the US to have marriage equality.
GLAD has played a huge role in the struggle. GLAD managed Gill v OPM, which was a precursor to the Windsor decision. Windsor is tightly focused on a single discrimination issue – the estate tax marital deduction. The Gill plaintiffs covered much more ground including the filing of joint returns and pension issues. A GLAD lawsuit, Goodridge v. Department of Public Health, brought marriage equality to Massachusetts.
Practical Tip For Same Sex Married Couples
The Windsor decision on DOMA will likely be announced in June. Thus, couples who would benefit by filing a joint return should definitely extend their individual returns. Don’t forget about the marriage penalty, though. If you benefit from being considered single for federal income purposes, you should consider not extending even if that is your usual practice. I hate to think of the unscrambling the egg task the IRS is going to have when DOMA is overturned, which seems pretty likely. Also, if you were married in 2009 and would have benefited from filing a joint return, be sure to get your protective refund claim in timely. I’m not going into the fine points of when it is due with you. Get it done this week and make sure you get proof of mailing. If you start getting close to April 15th, you might have to hand deliver it.
You can follow me on twitter @peterreillycpa.
Originally published on Forbes.com Mar 25th, 2013