Legal Same-Sex Marriage Recognized For Federal Tax Purposes, IRS, Treasury Say
By Lydia Beyoud
Same-sex married couples will be recognized as legally married for all federal tax purposes, regardless of where they live, so long as they were married in a jurisdiction that recognizes such marriages as legal, the Treasury Department and Internal Revenue Service said Aug. 29 in joint news releases.
Treasury and the IRS also issued Revenue Ruling 2013-17 announcing their position.
“The ruling implements federal tax aspects of the June 26th Supreme Court decision invalidating a key provision of the 1996 Defense of Marriage Act,” the IRS said in the release (IR-2013-72).
The ruling applies to any same-sex marriage legally entered in any of the 50 states, the District of Columbia, U.S. territories or a foreign country, Treasury said.
However, the ruling does not apply to registered domestic partnerships, civil unions or similar formal relationships recognized under state law, it said.