In response to the U.S. Supreme Court decision in Windsor v.
United States, __U.S.__, 133 S.Ct. 2675 (2013), the IRS issued
guidance yesterday adopting a general rule recognizing same-sex
marriages. Revenue Ruling 2013-17 will take effect on
September 16, 2013, and applies to a marriage entered into in any
of the 50 states, the District of Columbia, the U.S. territories or
a foreign country. Domestic partnerships and civil unions are
explicitly not covered by the ruling.
Under the ruling, same-sex couples that have been legally
married in a jurisdiction that permits marriages between same-sex
couples will be treated as married for federal tax purposes. The
ruling applies for all federal tax purposes, whether the couple
lives in a jurisdiction that recognizes same-sex marriage or a
jurisdiction that rejects same-sex marriage.
