Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Monday, September 2, 2013

Married Same Sex Couples Treated as Married for All Federal Tax Purposes in Any State

Rings As I have previously discussed, the IRS and the Treasury Department have ruled that legally married gay couples will be recognized as married for federal tax purposes even in the states that do not allow gay marriage. This is the broadest change in the law since the Supreme Court struck down the 1996 Defense of Marriage Act in June.


The IRS ruling will be published on September 16. The ruling explains that same sex couples are treated as married for all federal tax purposes, including estate and income tax. Gay couples have the option to amend returns or file for refunds for previous years. The IRS statute of limitations is three years which means the amendments or refunds can only go back until 2010. If couples received an extension for 2012, they have until September 15 to make a decision of whether to file that return as married or not.

See Deborah L. Jacobs, Same-Sex Married Couples Will Get Federal Tax Breaks, No Matter Where They Live, Forbes, Aug. 29, 2013.


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