Taxation of Same-Sex Marriage Benefits:

An Update on Income Tax Withholding after Obergefell v. Hodges

In light of the recent landmark decisions on same-sex marriage employers need to determine how benefit plans and payroll systems should change to accommodate nationwide recognition of same-sex marriage.

This report examines the taxation of same-sex spousal benefits, the taxation of domestic partner benefits, and the state tax treatment of same-sex spousal, partner, and civil union benefits.