Skip Page Banner  
Skip Navigation

Legal Same-Sex Marriage Recognized For Federal Tax Purposes, IRS, Treasury Say

Tuesday, September 3, 2013
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.

To view additional stories from Bloomberg Law® request a demo now