Revenue Ruling 2013-17 -

On August 29, 2013, the US Department of the Treasury (“Treasury”) and the Internal Revenue Service (IRS) issued Revenue Ruling 2013-17 (the “Ruling”) holding that, for purposes of administering all federal tax laws including those pertaining to income, gift and estate taxes, married same-sex couples that were lawfully married in any jurisdiction (domestic or international) will be treated as married regardless of whether the jurisdictions in which such couples are resident and/or domiciled recognize the marriage. However, neither the Treasury nor the IRS will recognize as married those unmarried same-sex couples that are in so-called “marriage equivalent” legal relationships, e.g., civil unions, registered domestic partnerships and domestic partnerships.

As Treasury Secretary Jacob J. Lew stated in a press release, the Ruling “provides certainty and clear, coherent tax filing guidance for all legally married same-sex couples nationwide. It provides access to benefits, responsibilities and protections under federal tax law that all Americans deserve.” The 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 personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA, and claiming the earned income tax credit or child tax credit.”