In United States v. Windsor (570 U.S. 12-307, 133 S. Ct. 2675 (2013)), the United States Supreme Court held that Section 3 of the Defense of Marriage Act is unconstitutional because it violates the
equal protection principles of the Constitution. As a result of this ruling, the IRS issued Revenue Ruling 2013-17, which recognizes same-sex marriages for Federal tax purposes if the individuals
are lawfully married under state law. As a general rule, the IRS will recognize a marriage of same-sex individuals that was validly entered into in a state whose laws authorize the marriage of two
individuals of the same sex even if the married couple is domiciled in a state that does not recognize the validity of same-sex marriages. (Rev. Rul 2013-17) This ruling applies prospectively as of
September 16, 2013. In addition, the ruling may be relied upon in filing amended tax returns for any open year. Assume it is March 2014 and you are a senior associate at Ernest, Frank, and George,
CPAs. Your clients are Andrew Bond and Charles Davis. They were lawfully married in Massachusetts in 2006. They reside in Orlando, FL a state with no individual income tax. They have provided you
with their Federal tax returns for 2010, 2011, and 2012 (provided in a separate file), which were timely filed using the Single filing status.They would like to know if they should amend their tax
returns for these years using the Married Filing Joint status. Additionally, they want to know which filing status they should use for 2013, Married Filing Joint or Married Filing Separate. Andrew
and Charles have provided the following additional information: 2010 o Andrew worked full time as an engineer. o Charles had an unpaid internship during the spring semester. He took graduate
courses during the summer session and started working as the activities director in the fall. 2011 o Andrew worked full time. o Charles worked full time. 2012 o Andrew worked during the first few
months of the year, but then took a sabbatical to take care of his sick mother. o Charles worked full time. o Neither made any charitable contributions. 2013 o Andrew worked full time. o Charles
worked full time. o Neither made any charitable contributions. Your manager, Harry Idleman, has asked you to prepare an analysis of the tax situation for Andrew and Charles. Specifically: • Should
they amend their 2010 tax returns? • Should they amend their 2011 tax returns? • Should they amend their 2012 tax returns? • What filing status should they use to file their 2013 tax returns?