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.