Tax Implications for Same-Sex Couples
By Naomi G. Goldberg, M.V. Lee Badgett
This fact sheet outlines some of the ways in which same-sex couples are treated inequality by the federal government. Same-sex couples pay more in taxes and receive fewer benefits than do married different-sex couples. Topics discussed include: taxation of health insurance benefits, lack of protection from estate taxes, no options in filing income taxes, the lack of social security survivor or spousal benefits, and the lack of visibility in the census.