Treasury and IRS Will Recognize All Legal Same-Sex Marriages for Federal Tax Purposes.
The IRS announced on August 29, 2013, that same-sex couples who are married legally in a state, territory, or foreign country that permits same-sex marriage will be considered married for all federal tax purposes, regardless of where the couple lives. The IRS also ruled that the terms “spouse,” “husband and wife,” “husband,” and “wife” include individuals married to others of the same sex, and the term “marriage” includes marriage between individuals of the same sex. The updated definitions do not apply to registered domestic partnerships, civil unions, or similar relationships recognized under state law, regardless of the genders of the individuals entering into such formal relationships. These rulings will take effect on September 16, 2013. The Treasury and IRS plan to issue more guidance for employers concerning retroactive claims under employee benefit plans, as well as procedures for employers to request tax refunds for payroll taxes paid previously on health insurance and fringe benefits for same-sex spouses.