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A Marriage Made in Washington: Treasury and IRS Recognize Same-Sex Marriages for Tax Purposes



by Sutherland Asbill Brennan LLP - Washington Office

September 2, 2013

Previously published on August 30, 2013

On August 29, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS), following the U.S. Supreme Court’s decision in United States v. Windsor, jointly announced the issuance of Revenue Ruling 2013-17 (the Ruling), providing guidance on the federal taxation of same-sex couples. Windsor invalidated, on equal protection grounds, the limitation of marriage to opposite-sex couples in the Defense of Marriage Act (DOMA). The Ruling holds that for all federal tax purposes, including income, gift and estate tax, the IRS will recognize same-sex marriages that are legally valid in the jurisdiction where the couple married, regardless of whether the state in which the couple resides would recognize the marriage.


 

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