Same Sex Marriages Recognized For Federal Tax Purposes

Same Sex Marriages Are Recognized For Federal Tax Purposes

The IRS today rules that same-sex couples, legally married in jurisdictions that recognize same sex marriages will be treated as married for federal tax purposes. Today’s ruling applies regardless of whether the couple lives in a jurisdiction that recognizes same-sex marriage or a jurisdiction that does not recognize same-sex marriage.

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

Under the ruling, same sex marriages will be treated as married for all federal tax purposes, including filing status, taking the standard deduction, etc. Any same-sex marriage legally entered into in one of the 50 states, the District of Colombia, U.S. territory or foreign country will be covered by the ruling. However, it does not apply to registered domestic partnerships, civil unions or similar formal relationships recognized under state law.

Same-sex couples may amend prior year returns that are still open under the statute of limitations to claim aspects no permitted by the ruling. Generally, the statute of limitations for filing a claim for refund is three years from the date the return was due to be filed or two years from the date the tax was paid, whichever is later.

For more information and assistance on this ruling or filing amended returns, please visit Tax Samaritan.