With the United States Supreme Court determining the fate of the Defense of Marriage Act (DOMA), same sex married couples should file protective claims for federal tax refunds with the Internal Revenue Service now.
As I earlier discussed here,
If same sex marriage is recognized by the federal government, same sex couples may be eligible to file an amended return to change their filing status. The problem is, however, that taxpayers are only permitted to amend their returns for the prior three tax years or two years since paying the tax. For any tax returns filed outside of the limitation period, the tax payers may just be out of luck.
The deadline for filing protective claims for 2009 refunds is April 15, 2013.