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Can same-sex spouses file joint state income tax returns, and are they now subject to the same Maryland estate tax laws as opposite-sex spouses?

The Maryland General Assembly recently passed HB 380 and HB 1031/SB 658 that affect income and estate taxes for same-sex spouses. If the Governor signs HB 380, same-sex spouses may file joint or married filing separate Maryland income returns, and may deduct the cost of health insurance paid by one-spouse for the benefit of the other spouse in calculating the couple’s adjusted gross income starting with tax year 2013. Under HB 1031/SDB 658, existing estate and inheritance benefits will extend to the surviving spouse of a same-sex couple married after December 31, 2012.

On the federal level, same-sex spouses must wait until the U.S.Supreme Court rules on the constitutionality of the Defense of Marriage Act (DOMA).

In light of these developments, same-sex couples should consult with a tax and estate planning professional to review their rights and obligations under state and federal law.

Rosenberg Martin Greenberg

25 South Charles Street, 21st Floor MD 21201
Phone: 410-727-6600
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Rosenberg Martin Greenberg

705 Melvin Avenue Annapolis, MD 21401
Phone: 410-727-6600
Map & Directions