If you have any clients that are affected by the Defense of Marriage Act (DOMA) please be aware that the IRS now recognizes all same-sex marriages nationwide.

If a same-sex couple is legally married in a state that recognizes same-sex marriage, the couple will be treated as married for all federal tax purposes.  This is true even if the couple resides in a state that does not recognize same-sex marriage.

IMPACT. Legally-married same sex couples 
must file as married filing jointly or married
filing separately for the entire 2013
tax year. For earlier tax years still open by
the statute of limitations (generally 2010,
2011 and 2012 returns), these couples
have the option to file an amended return
to reflect their married status. In an unusual
twist based on the effective date of the
guidance, legally-married same-sex couples
who have not yet filed their 2012 returns
have a limited time to file as unmarried
taxpayers. If they file on or after September
16, 2013, they must file as married. In
addition, employers, employees and plan
administrators will need to sort out withholding,
pre- and after-tax benefits, retroactive
benefits, and refund opportunities.

If you know of a JMF client that might be affected by this please contact them as the September 16 deadline is almost here.

For much more information please read this:
http://sharepoint/tax/Lists/Announcements/DispForm.aspx?ID=18

At this time we are not sure how Alabama will apply this law for state of Alabama income tax returns.  State law has no effect on Federal income tax returns.