According to the IRS, same-sex couples who were legally married in a jurisdiction recognizing their marriage will be treated as a married couple for federal tax purposes, regardless of where they currently reside. Revenue Ruling 2013-17 reassures “legally married same-sex couples that they can move freely throughout the country knowing that their federal filing status will not change,” says Treasury Secretary Jacob L. Lew.
The State of Celebration Rule applies to same-sex marriages legally entered into in one of the 50 states, the District of Columbia, a U.S. territory, or a foreign country. It applies prospectively as of September 16, 2013.
The ruling applies for all federal tax purposes, including income, gift, and estate taxes. It also applies to all tax provisions where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA, and claiming the earned income tax credit or the child tax credit.
