Treasury Releases DOMA Rules

The Treasury Department issued a press release stating that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes.

Details will be in Revenue Ruling 2013-17 shortly.

Under the ruling, same sex couples will be treated as married for all federal tax purposes, including income and gift and estate taxes. The ruling applies to all federal 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 child tax credit.

Any same-sex marriage legally entered into in one of the 50 states, the District of Columbia, a U.S. territory, or a foreign country will be covered by the ruling. However, the ruling does not apply to registered domestic partnerships, civil unions, or similar formal relationships recognized under state law.

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Reply to
Alan
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Rev. Ruling is now available at:

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Reply to
Alan

Updated FAQs from the IRS:

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Reply to
Alan

The Tax Foundation has a paper on the issues with state tax returns in a nonrecognition state given a joint federal filing by a same-sex filing. When reading the paper use the Post-DOMA ?State of Celebration? Standard in the tables.

Reply to
Alan

Is the state of celebration where they take their honeymoon?

(Sorry, couldn't resist that.)

Reply to
Stuart A. Bronstein

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