Same-Sex Marriages to Get Federal Tax Recognition

8/29/13
 
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from The Wall Street Journal,
8/29/13:

Ruling Doesn’t Apply to Registered Domestic Partnerships, Civil Unions.

Federal officials ruled Thursday that same-sex couples who are legally married in a state that recognizes their union will be treated as married for federal tax purposes, no matter where they choose to live.

The expansive ruling applies regardless of whether the couple lives in a state that does not recognize same-sex marriage. The ruling was sought by gay-rights advocates, but could lead to further complexity at the state and local level.

The ruling implements federal tax aspects of a June 26 Supreme Court decision that invalidated key provisions of the 1996 Defense of Marriage Act.

“Today’s ruling provides certainty and clear, coherent tax filing guidance for all legally married same-sex couples nationwide. It provides access to benefits, responsibilities and protections under federal tax law that all Americans deserve,” said Treasury Secretary Jacob Lew in a statement. “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.”

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