The IRS also is releasing regulations explaining more detailed rules on amending past returns and special circumstances that apply in a limited number of cases.
Same-sex couples had been waiting since June for guidance from the IRS before making decisions on amending past years’ returns or for tax filings due Oct. 15. Some same-sex married couples filed for extensions on their 2012 returns in anticipation of the Supreme Court decision.
The DOMA case hinged on the issue of federal estate taxes. It involved New York resident Edie Windsor, who sued the federal government over a $363,000 estate-tax bill imposed after her spouse died.