One problem with taxes is, however, that most states use taxpayers' federal returns as the basis for filing a state return.
In order to have the correct numbers from a federal return to plug into a joint state return, same-sex couples must fill out a federal return. So same-sex couples typically complete a dummy federal joint return to use as the basis for their state taxes.
That means four returns: one joint state filing, a fake federal joint return and two single federal 1040s for each partner. If the couple uses a tax professional, that extra tax work means additional costs for the taxpayers.
The costs can go beyond just filing season.
"Most heterosexual married couples feel protected by tax laws," says Miller. "But because of DOMA, same-sex couples have to be proactive." That means more planning and more professional fees in addition to the added tax considerations.
If, for example, you cover your domestic partner on workplace health insurance, it's a taxable event to the partner who provides the coverage. That's an expense that heterosexual couples don't face, since the spouse in a man-and-wife marriage is part of the federally tax-free family coverage.
"That's typically between $3,000 to $5,000 a year," says Miller. "Some employers will gross it up to cover the tax, but others won't, so you have to be prepared for the expense."
Companies that "gross up" employee compensation build the tax cost of the added income into the payment so that when taxes are accounted for, the worker still nets the full amount of the intended bonus or benefit.
But if a workplace doesn't add the extra money to cover taxes, that's one more cost and added tax planning for same-sex husbands and wives whose marriages aren't recognized by Uncle Sam.