All Legal Same-Sex Marriages Recognized for Federal Tax Purposes


The U.S. Treasury and the Internal Revenue Service recently announced that same-sex spouses who have legally wed in states that recognize same gender marriages will be considered married for federal tax purposes. It does not matter whether the same-sex couple lives in a state that recognizes same-sex marriages or not in order to get this designation. Treasury Secretary Jacob Lew commented that “this ruling also assures legally married same-sex couples that they can move freely throughout the country knowing that their federal filing status will not change.” The ruling applies to all federal tax provisions where marriage is a factor, including filing status, claiming exemptions, and employee benefits.

Employers are still awaiting guidance from the government on how to file refunds for previously taxed health benefits provided to same-sex spouses. William Gallagher Associates will keep you up-to-date as new details emerge.

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