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Same-sex Couples Deemed Married for Federal Tax Purposes
Same Sex Couples

The U.S. Treasury Department and the IRS issued ruling as a direct result of Supreme Court action regarding same-sex couples. In short:

Under the ruling any same-sex marriage legally entered into in one of the 50 states, the District of Columbia, or a U.S. territory that recognize same-sex marriage will be treated as married for all federal tax purposes. This includes:

  • filing status
  • personal deductions
  • dependency exemptions
  • standard deductions
  • employee benefits
  • tax credits
  • retirement plans and contributions

More importantly, this ruling applies regardless of where the same-sex couple currently lives. The ruling applies to originally being married in jurisdictions that legally recognize their marriages.

Other things to note:

  • Same-sex couples within this ruling must file either married filing jointly or married filing separately. You may no longer file as a single taxpayer.
  • This ruling DOES NOT apply to registered domestic partnerships, civil unions or similar formal relationships.
  • If you paid for same-sex health insurance coverage from an employer in after-tax dollars you may be able to shift these premiums into pre-tax dollars.
  • State laws are more complex and are currently evolving so try to keep informed of any new developments on this front.