We know that couples in same-sex marriages must file their 2013 federal taxes as a married but they are not required to amend prior-year tax returns where the couple filed as two single people.
How will this concept work with audits of returns within the current statute of limitations (2010-2012)?
The answer is surprisingly straightforward:
If the person’s original tax return was filed as a single person, they would be audited as a single person. This assumes that the original return was filed before September 16, 2013. See this blog post for more details.
If the person originally filed as single but they then submitted an amended tax return as married after the DOMA ruling, they and their spouse will be audited as a married couple.