What can people do to protect themselves until DOMA Section 3 is conclusively repealed or overturned?
There may be reasons for couples to act now to preserve their rights in anticipation of a potential positive final ruling or repeal of DOMA Section 3. GLAD’s Legal InfoLine and publications at www.glad.org/doma/ can provide some information on the subject. We are also happy to consult with attorneys, and individuals should be certain to obtain qualified legal opinions from their own counsel. What one should do has to be determined on a situation-by-situation basis. For example, with respect to federal income taxes already paid for past tax years, married same-sex couples in Massachusetts who would benefit financially if their filing status were “Married Filing Jointly” or “Married Filing Separately” may want to consider amending the returns they filed as “Single” or “Head of Household.” Refund claims must be filed within three years from the time the original return was filed or two years from the time the tax was paid, whichever is later. See IRS Form 1040X and accompanying instructio
