Thursday, August 29, 2013
In a 15 page ruling today, Revenue Ruling 2013-17, the IRS clarified that it will recognize
a marriage of same-sex individuals that was validly entered into in a state whose laws authorize the marriage of two individuals of the same sex even if the married couple is domiciled in a state that does not recognize the validity of same-sex marriages.
The Department of Treasury also issued a press release.
The Revenue Ruling applies and extends the Supreme Court's decision in United States v. Windsor in late June. Essentially, the IRS ruled that interpreting "husband" and "wife" as gender-neutral terms was consistent with Windsor and a contrary interpretation would "raise serious constitutional questions."
As for domicile, the IRS ruled that the controlling domicile was the place where the marriage occurred. While they are constitutional issues, the IRS also relied upon the practical:
Given our increasingly mobile society, it is important to have a uniform rule of recognition that can be applied with certainty by the Service and taxpayers alike for all Federal tax purposes. Those overriding tax administration policy goals generally apply with equal force in the context of same-sex marriages.
The ruling specifically excludes
individuals (whether of the opposite sex or the same sex) who have entered into a registered domestic partnership, civil union, or other similar formal relationship recognized under state law that is not denominated as a marriage under the laws of that state, and the term “marriage” does not include such formal relationships.
[image: United States Treasury Building via]