Same-Sex Marriage, Federal Taxes

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Same-sex marriage refers to marriage between two individuals of the same sex. Historically, such marriages have not been legally recognized. However, there has been a growing trend to expand marriage rights to same-sex couples. The United States Supreme Court addressed aspects of this issue in Windsor v. United States and Hollingsworth v. Perry. less -

State and Federal Tax Law Developments Affect Same-Sex Couples and MA Residents with Out-of-State Real Estate

Goodwin on 3/2/2017

Recent changes in state and federal tax laws impact same-sex couples and any Massachusetts residents who own real estate in another state. Clients who may be affected by these changes should act soon to protect the...more

IRS Issues Proposed Regulations to Accommodate Obergefell

Proskauer - Employee Benefits & Executive... on 10/27/2015

On October 21, 2015, the IRS issued proposed regulations to clarify the treatment of same-sex spouses for federal tax purposes. By way of background, in 2013, the United States Supreme Court held in United States v. Windsor...more

Spotlight On Federal Tax Developments In 2014

Blank Rome LLP on 12/17/2014

This article highlights a number of interesting federal tax developments that were brought to the table during the 2014 calendar year. Developments discussed in this article include the 18-month transitional period for the...more

IRS Guidance on Windsor Decision May Require End-of-Year Amendments for Qualified Retirement Plans

Foley & Lardner LLP on 12/12/2014

Earlier this year, the IRS published updated guidance on the application of the Supreme Court’s decision in United States v. Windsor to qualified retirement plans. In Windsor, the Court held that the Defense of Marriage Act’s...more

The IRS and the Treasury Issue Ruling Recognizing Same-Sex Marriages Regardless of State of Domicile

Sherman & Howard L.L.C. on 9/2/2013

On August 29, 2013, the U.S. Department of the Treasury (the "Treasury") and the IRS issued a revenue ruling that states that legally married same-sex couples will be treated as married for federal tax purposes, regardless of...more

IRS Recognizes Same Sex Marriages, Even If States Do Not

Bilzin Sumberg on 9/2/2013

The Internal Revenue Service has announced that same sex couples legally married in a state whose laws authorize such a marriage will be deemed to be married for Federal tax purposes, even if they live in a state (such as...more

Revenue Ruling 2013-17: IRS Recognizes Same-Sex Marriages for Tax Purposes

Burns & Levinson LLP on 9/2/2013

The IRS has issued a notice extending Revenue Ruling 58-66 to same-sex marriages. In Revenue Ruling 58-66, the IRS stated that a couple would be treated as married for purposes of Federal income tax filing if the couple...more

IRS Announces All Same-Sex Marriages Recognized For Federal Tax Purposes

Troutman Pepper on 8/30/2013

Yesterday the U.S. Department of Treasury and the Internal Revenue Service (IRS) announced that, as a result of the holding in U.S. v. Windsor that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional, the...more

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Same-Sex Marriage › Federal Taxes

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