How will the IRS’ decision to recognize same-sex marriages retroactively, and allow amended returns for the last 3 years, impact income-driven repayment? Will borrowers who file amended returns for the last 3 years have their prior loan payment amounts or bills retroactively adjusted / increased based the amended returns?

I have not heard any reason to believe that student loan payments will be retroactively adjusted.  Same-sex married couples should be aware that filing a joint federal tax return with a spouse results in having income driven payments based on joint, rather than separate, income.  More about that here: http://askheatherjarvis.com/blog/income-driven-repayment-options-for-gay-or-lesbian-couples-post-doma

Thanks for your response!  So would that mean that same sex couples could safely amend prior returns without impacting prior payment calculations, and going forward file separate returns to avoid payment calculations based on joint payments?

I mean I’m not in charge or anything, but it seems unlikely that the Dept of Ed or loan servicers would want to reopen determination of a previous year’s income and payments.  I see nothing in the law that definitively answers the question, however.