Same-sex married couples will be recognized as legally married for all federal tax purposes, regardless of where they live, so long as they were married in a jurisdiction that recognizes such marriages as legal, the Treasury Department and Internal Revenue Service said in an Aug. 29 statement.
“The ruling implements federal tax aspects of the June 26th Supreme Court decision invalidating a key provision of the 1996 Defense of Marriage Act,” Treasury said in the statement.
“Today's ruling provides certainty and clear, coherent tax filing guidance for all legally married same-sex couples nationwide. It provides access to benefits, responsibilities and protections under federal tax law that all Americans deserve,” Treasury Secretary Jacob J. Lew said in remarks released with the statement.
“This ruling also assures legally married same-sex couples that they can move freely throughout the country knowing that their federal filing status will not change,” Lew said.
The ruling applies to any same-sex marriage legally entered into in any of the 50 states, the District of Columbia, U.S. territories, or a foreign country, Treasury said.
However, the ruling does not apply to registered domestic partnerships, civil unions, or similar formal relationships recognized under state law, it said.
Text of the statement is at http://op.bna.com/dt.nsf/r?Open=emcy-9b2pa8.