Same Sex Married Couples to Receive Equal Tax Treatment

August 29, 2013
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The U.S. Department of the Treasury and the Internal Revenue Service issued a joint statement today (08-29-13) that:

Same-sex couples legally married in jurisdictions that recognize their (same-sex) marriage will be treated as married for all federal tax purposes.

Such couples should consider filing amended individual income tax returns for 2010, 2011 and 2012.  The IRS will begin applying the terms of the Rev. Rul 2013-17 on September 16, 2013.

It does not matter that the couples’ state of residence does not recognize same-sex marriage. This raises the specter that there could be a difference between states as some are anti gay marriage.

This decision impacts numerous other areas of tax and benefit law.