The New York Department of Taxation and Finance has issued a memorandum explaining the effect of the Supreme Court’s ruling on the Windsor case for New York estate tax purposes. While NY has been allowing married same-sex married couples equal estate tax treatment as opposite-sex couples since July 24, 2011 due to the enactment of the Marriage Equality Act, the recent Windsor ruling now allows equal protection for legally married same-sex spouses who died before the Marriage Equality Act went into effect. Taxpayers affected by the ruling are advised to amend any previously filed estate tax returns for which the statute of limitations is still open. Generally, the statute of limitations closes the later of 3 years from the date the return was filed or two years from the date the tax was paid. Therefore, same-sex married couples who filed an estate tax return between 7/24/2010 and 7/24/2011 should contact their tax advisors immediately to act before the statute of limitations closes.The New York Technical Service Bureau Memorandum No. TSB-M-13(9)Mcan be foundhere.