Citation: United States v. Windsor, 570 U.S. 744 (2013).
Why This Case Was a Turning Point
Windsor invalidated Section 3 of the Defense of Marriage Act for federal purposes. The IRS recognized marriages valid where celebrated, not based on state of residence, unlocking the marital deduction and joint filing across all federal tax matters.
Key shift: Federal tax benefits follow the marriage certificate, not the couple’s home state—critical for mobility and consistency.
How It Affected Everyday Citizens
- Estate tax relief: The unlimited marital deduction applied to same-sex spouses, eliminating federal estate tax on many transfers at death.
- Joint filing & credits: Couples could file jointly, adjust withholding, and access earned income and child-related credits based on combined income.
- Employee benefits: Employer-provided health coverage for a spouse stopped being imputed as taxable wages.
Lasting Impact
Windsor set the stage for Obergefell (2015) and cemented equal treatment in federal tax administration. Refund claims were opened for prior years within the statute of limitations, and IRS guidance aligned hundreds of code provisions with the new definition.
Practical Takeaways
- Married same-sex couples should ensure filing status, withholding, and benefits reflect “married” for federal purposes.
- Review estate plans—marital deductions, portability, and survivor benefits now align with opposite-sex rules.
- When moving, federal status follows you even if the new state has different recognition rules.
Questions on filing status or estate planning after Windsor?
We help couples optimize refunds, credits, and long-term plans under current marriage rules.
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