Saturday, September 7, 2013
As I have previously discussed, the U.S. Supreme Court’s DOMA decision raises many questions concerning the rights of same-sex married couples.
On August 29, the IRS and the Treasury have provided a bit of clarity in a joint announcement and Revenue Ruling 2013-17, which recognizes legally married same-sex couples as married for federal tax purposes, even if they reside in a state which doesn’t recognize same-sex marriage.
Other federal agencies recognizing the “state of celebration” rule include the Office of Personnel Management, the U.S. Citizenship and Immigration Services under the Department of Homeland Security, the Department of Defense, the Securities and Exchange Commission, and the Federal Election Commission.
See Wendy S. Goffe, After the DOMA Ruling, FAQs About the Rights of Same-Sex Couples, Forbes, June 27, 2013, updated Sept. 4, 2013.