IRS ISSUES REVENUE RULING STATING LEGAL-SAME SEX MARRIAGES RECOGNIZED FOR FEDERAL TAX PURPOSES
The Internal Revenue Service has issued Revenue Ruling 2013-17, which states that same-sex couples who are legally married in a jurisdiction that recognizes their marriage will be treated as married for federal tax purposes regardless of where they are domiciled. This decision was made after the United States Supreme Court invalidated provisions of the Defense of Marriage Act (“DOMA”) in its 2013 decision in United States v. Windsor.