Thursday, August 29, 2013


This just in –
The US Department of the Treasury has announced that “All Legal Same-Sex Marriages Will Be Recognized for Federal Tax Purposes”.
According to the DOT press release (highlight is mine) –
The U.S. Department of the Treasury and the Internal Revenue Service (IRS) today ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes. The ruling applies regardless of whether the couple lives in a jurisdiction that recognizes same-sex marriage or a jurisdiction that does not recognize same-sex marriage.”
Treasury Secretary Jacob J. Lew explains –
This ruling also assures legally married same-sex couples that they can move freely throughout the country knowing that their federal filing status will not change.”
The press release points out –
However, the ruling does not apply to registered domestic partnerships, civil unions, or similar formal relationships recognized under state law.”
As a result of the recent Supreme Court decision -
Legally-married same-sex couples generally must file their 2013 federal income tax return using either the ‘married filing jointly’ or ‘married filing separately’ filing status.
Individuals who were in same-sex marriages may, but are not required to, file original or amended returns choosing to be treated as married for federal tax purposes for one or more prior tax years still open under the statute of limitations.” 
I look forward to detailed posts on this new development from fellow tax bloggers who have been blogging about same-sex marriages and taxes - which I will reference in the next BUZZ.

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