IRS to treat same-sex marriages equally for tax purposes
By Josh Hicks, Updated:
The Treasury Department and Internal Revenue Service announced on Thursday
that they would treat legal same-sex marriages the same as heterosexual
marriages for federal tax purposes.
The new policy, which comes in response to a June Supreme Court ruling that
overturned
a key portion of the Defense of Marriage Act, allows same-sex spouses to
file tax returns as married couples regardless of whether they live in
jurisdictions that recognize gay unions.
Same-sex couples reacted to the announcement with relief on Thursday. gWefre
just so overjoyed about not having to experience that negative feeling of not
being a legitimate family,h said Geraldine Artis, who lives in Connecticut with
her wife and two teenage children. gWefre looking forward to the experience
filing our taxes jointly and being treated as a family.h
Treasury Secretary Jack Lew said in a statement that the move gassures
legally married same-sex couples that they can move freely throughout the
country knowing that their federal filing status will not change.h
The new policy will only apply to legally married couples, and not to
registered domestic partnerships, civil unions or similar formal relationships
recognized by certain states.
Same-sex couples married before the DOMA ruling will have the option of
filing amended returns for one or more prior tax years, according to the
announcement.
Other federal agencies this year have announced similar decisions relating to
the Supreme Court ruling, allowing federal benefits for same-sex spouses of
federal workers and military personnel. But those policies affect only a subset
of the gay population, whereas Thursdayfs announcement impacts virtually every
same-sex couple in the United States.
gThe IRS is an agency that people tend to interact with more than other
federal agencies, so itfs going to make a big difference in the lives of
same-sex married couples,h said Brian Moulton, legal director for the Human
Rights Council.
The policy change announced Thursday also relates more directly to the
Supreme Court decision, which involved Edith Windsor, a woman who was denied the
federal spousal exemption to the estate tax when her wife died.