Recently, the IRS issued Rev. Rul. 2013-17 recognizing same sex marriages for Federal tax purposes. Your clients, Joe and Matt, are lawfully married under Massachusetts law. For the current tax year, the will file their return using the married filing joint status. However, all prior year tax returns were filed using the single status for each taxpayer. Joe and Matt have asked you if they should amend their open year returns to reflect this change in status. What tax items will you need to consider when making your recommendation and why? First, you should consider the amount of income each taxpayer earned.