IRS Rules That Legal Same-Sex Marriages Will Be Recognized For Tax Purposes, Regardless Of Couple's Current Domicile

The Internal Revenue Service announced yesterday that legally-married same-sex couples will be treated as married for federal tax purposes, even if they live in a state that refuses to recognize their legal marriage that was performed elsewhere. The new policy is formally reflected in Revenue Ruling 2013-17 which defends the gender-neutral reading of gender-specific terms in the Internal Revenue Code that the new policy requires. However, the ruling does not extend to domestic partnerships, civil unions, or other similar formal relationships recognized, but not called marriage, under state law. The IRS also issued updated Frequently Asked Questions for same-sex couples and updated FAQs for registered domestic partners and individuals in civil unions.