Estate tax information for estates of individuals married to a same-sex spouse

For New York estate tax purposes, equal treatment has been given to estates of individuals legally married to different-sex spouses and same-sex spouses since the enactment of the Marriage Equality Act, applicable to estates of individuals dying on or after July 24, 2011. As a result of the Supreme Court's decision in the matter of the United States v. Windsor, this treatment now also applies to estates of individuals legally married to same-sex spouses who died prior to July 24, 2011. For a detailed explanation on how that treatment applies, see:

• TSB-M-11(8)M, Implementation of the Marriage Equality Act Related to the New York State Estate Tax
• TSB-M-13(9)M, New York Estate Tax Information for Estates of Individuals Married to Same-Sex Spouses
• TSB-M-13(5)I, (10)M, Information for Same-Sex Married Couples