Employees with same-sex spouses must pay federal income taxes on the value of their partner’s benefits, unless they are considered a dependent.

To be claimed as a dependent, your same-sex spouse cannot have taxable income greater than the personal exemption amount, which was $3,650 as of the 2010 tax year and rises with inflation.

Heterosexual married couples aren’t subject to the tax since the federal government recognizes them as an economic unit.

However, now that same-sex couples have the ability to marry in New York, they won’t owe those taxes at the state level, but they will still owe the taxes at the federal level.