{"id":598,"date":"2013-09-18T00:00:00","date_gmt":"2013-09-18T04:00:00","guid":{"rendered":"http:\/\/events-lindabury.blawgcloud.com\/2013\/09\/irs-adopts-a-uniform-policy-all-legal-samesex-marriages-recognized-for-federal-tax-purposes.html"},"modified":"2016-08-24T11:41:44","modified_gmt":"2016-08-24T15:41:44","slug":"irs-adopts-a-uniform-policy-all-legal-samesex-marriages-recognized-for-federal-tax-purposes","status":"publish","type":"post","link":"https:\/\/www.lindabury.com\/firm\/insights\/irs-adopts-a-uniform-policy-all-legal-samesex-marriages-recognized-for-federal-tax-purposes.html","title":{"rendered":"IRS Adopts a Uniform Policy: All Legal Same-Sex Marriages Recognized for Federal Tax Purposes"},"content":{"rendered":"

In the wake of the U.S. Supreme Court’s recent landmark decision in <\/span>, the U.S. Department of the Treasury and the Internal Revenue Service (“IRS”) ruled that same-sex marriages will be recognized for federal tax purposes, even if the married couple is domiciled in a state that does not recognize same-sex marriage. For example, lawfully married same-sex couples in New York will be treated as married for federal tax purposes, even if they permanently relocated to New Jersey or Florida, states that currently do not recognize same-sex marriage.<\/span><\/p>\n

The decision struck down Section 3 of the 1996 Defense of Marriage Act (which excluded same-sex couples from the federal definitions of “marriage” and “spouse”) as unconstitutional. Yet the Court’s decision raised the issue of whether federal benefits would extend to same-sex married couples domiciled in states that do not recognize same-sex marriage.<\/p>\n

 For federal tax purposes, the terms “spouse,” “husband and wife,” “husband,” and “wife” include an individual married to a person of the same sex if the individuals are lawfully married under state (including any foreign jurisdiction having the legal authority to sanction marriages) law, and the term “marriage” includes such a marriage between individuals of the same sex, regardless of an individual’s place of domicile. Significantly, however, these terms do not cover registered domestic partnerships, civil unions, or other similar formal relationships recognized under state law for federal tax purposes.<\/p>\n

Continue Reading \u203a<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"

In the wake of the U.S. Supreme Court’s recent landmark decision in , the U.S. Department of the Treasury and the Internal Revenue Service (“IRS”) ruled that same-sex marriages will be recognized for federal tax purposes, even if the married couple is domiciled in a state that does not recognize same-sex marriage. For example, lawfully […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[246,65,93],"tags":[],"coauthors":[186],"class_list":["post-598","post","type-post","status-publish","format-standard","hentry","category-divorce-family-law-insights","category-insights","category-mcglew"],"acf":[],"yoast_head":"\nIRS Adopts a Uniform Policy: All Legal Same-Sex Marriages Recognized for Federal Tax Purposes — September 18, 2013 — Lindabury, McCormick, Estabrook & Cooper, P.C. 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