IRS To Recognize Same-Sex Marriages

Today the IRS issued a press release indicating that they will be recognizing same-sex marriages that were legally married in jurisdictions that recognize their marriages. This was expected following the US Supreme Court setting aside a portion of DOMA back on June 26th.

This means that for 2013 these couples must file their federal tax return using either the filing status of married filing joint or married filing separate. Of course that means they will be subject to the various marriage penalties currently in our tax code.

Of particular interest is the clarification that the IRS will recognize these couples as married regardless of whether or not the current jurisdiction (e.g., state) where they live allows same-sex marriages.

It is worth noting that this does not apply to the following:

• registered domestic partnerships, 
• civil unions, or 
• similar formal relationships recognized under state law.

Taxpayers may but are not required to file amended returns for all currently open years (generally 2010-2012).