Same sex married couples may want to consider filing “protective claims” with the IRS in case the US Supreme Court overturns the Defense of Marriage Act (DOMA).* See: http://money.cnn.com/2012/11/14/pf/taxes/doma-same-sex-couples/index.html?hpt=hp_t3 and consult your tax adviser if this potentially impacts your situation.
*this is not intended to constitute tax advice; only a qualified tax adviser can provide tax advice (The Maddox Law Firm is not qualified to provide tax advice).