I.R.S. to Recognize All Gay Marriages, Regardless of State
August 29, 2013 - New York Times
WASHINGTON — All legally married same-sex couples will
be recognized for federal tax purposes, regardless of whether the state where
they live recognizes the marriage, the Treasury Department and the Internal
Revenue Service said Thursday.
The federal rules change is one of many stemming from
the landmark Supreme
Court decision in June that struck down the 1996 Defense of Marriage Act.
That ruling found that same-sex couples were entitled to federal benefits, but
left open the question of how the federal government would actually administer
those benefits.
gImagine a pair of women who marry in Albany and then
move to Alabama,h Justice Antonin Scalia wrote at the time of the decision. gMay
they file a joint federal income tax return? Does the answer turn on where they
were married or where they live?h
As of the 2013 tax year, same-sex spouses cannot file
federal tax returns as if they were single. Instead, they will have to opt for
filing as gmarried filing jointlyh or gmarried filing separately.h The location
of their marriage — as long as it is legal — or residence does not matter: a
same-sex couple who marry in Albany and move to Alabama will be treated the same
as a same-sex couple who marry and live in Massachusetts.
gTodayfs ruling provides certainty and clear, coherent
tax-filing guidance for all legally married same-sex couples nationwide,h
Treasury Secretary Jacob J. Lew said in a statement. gThis 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.h
The Treasury said that the ruling applies to gall
federal tax provisions where marriage is a factor, including filing status,
claiming personal and dependency exemptions, taking the standard deduction,
employee benefits, contributing to an I.R.A., and claiming the earned income tax
credit or child tax credit.h
The ruling applies to all legal marriages made in the
United States or foreign countries. But it does not extend to civil unions,
registered domestic partnerships or other legal relationships, the Treasury
said. Same-sex spouses will be able to file as married couples for the 2013 tax
year, the Treasury said, and will also be able to file amended returns for
certain prior tax years, meaning that many couples might be eligible for
refunds.