Wednesday, August 21, 2013
Source: Office of the Governor
On July 23, 2013, Governor Andrew M. Cuomo announced that Estate Tax refunds are available to qualified spouses of same-sex couples. Refunds may be available as a result of the recent United States Supreme Court decision, United States v. Windsor, in which the Court held that §3 of the Defense of Marriage Act (DOMA) is unconstitutional.
Edie Windsor, a New Yorker, sued the federal government after the Internal Revenue Service denied her refund request for the $363,000 in federal estate taxes she paid after her spouse, Thea Spyer, died in 2009. She also had filed a protective claim with the New York State Tax Department asking for a similar Estate Tax
refund from New York. Generally, a claim for credit or refund of an over-payment of estate tax must be filed by a taxpayer within three years from the date the original return was filed or two years from the date the tax was paid.
Taxpayers believing that they may affected by the Windsor ruling should contact the New York State Taxpayer Information Center at 518-457-5387.
Additional information can be found on the Tax Department’smemorandum
on estates of same-sex couples.
Mitchell H. Rubinstein