Same-Sex Marriages Recognized for Federal Tax Purposes Regardless of Where Taxpayers Live

Contact: Robert A. Browning; Spencer Fane Britt & Browne LLP (Missouri, USA)

On August 29, 2013, the U.S. Treasury Department and the Internal Revenue Service (IRS) issued guidance (in the form of a Revenue Ruling, a News Release, and two sets of Frequently Asked Questions) clarifying that same-sex couples that are legally married in a state (or country) that recognizes their marriage will be treated as married for federal tax purposes, regardless of whether the couple lives in a state that recognizes same-sex marriage or a state that does not.

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