After the Supreme Court passed the Defense of Marriage Act (DOMA) in June of 2013 upholding same-sex marriages in states where they are legal, the federal tax code was adjusted to deal with the new same-sex marriage tax implications. These changes include income tax, gift and estate taxes and how legally same-sex marriages will have to file their income tax returns either “married filing jointly” or “married filing separately.”

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Children of same-sex marriages also play a role when it comes to filing taxes. Details of some of the issues impacting the tax implications of children of same-sex marriages.

As more states recognize same-sex marriages, there will, in turn, be an increase in same-sex divorces. The same tax benefits afforded to divorcing couples will then be opened to same-sex divorces.