On Aug. 29, 2013, the U.S. Dept. of the Treasury and the Internal Revenue Service (IRS) issued Revenue Ruling 2013-17, ruling that same-sex couples who are legally married in jurisdictions that recognize their marriages will be treated as married for federal tax purposes.
The ruling applies regardless of whether the couple lives in a jurisdiction that recognizes same-sex marriage or not, to ensure uniformity in application of the Internal Revenue Code.
More Information: IRS Announces Recognition of All Same-Sex Marriages
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