On Oct. 21, 2015, the U.S. Department of Treasury and the Internal Revenue Service (IRS) released proposed regulations implementing the Supreme Court’s same-sex marriage decisions for federal tax purposes.
The proposed regulations were issued to confirm that federal tax code provisions relating to marriage should be interpreted to include same-sex spouses as well as opposite-sex spouses.
To learn more: IRS Clarifies Federal Tax Regulations for Same-sex Spouses