IRS Adopts “State of Celebration” Rule
As I have previously discussed, the U.S. Supreme Court’sDOMA decision raises many questions concerning the rights of same-sex marriedcouples.
On August 29, the IRS and the Treasury have provided a bitof clarity in a joint announcement and Revenue Ruling 2013-17, which recognizeslegally married same-sex couples as married for federal tax purposes, even ifthey reside in a state which doesn’t recognize same-sex marriage.
Other federal agencies recognizing the “state of celebration”rule include the Office of Personnel Management, the U.S. Citizenship andImmigration Services under the Department of Homeland Security, the Departmentof Defense, the Securities and Exchange Commission, and the Federal ElectionCommission.
See Wendy S. Goffe, After the DOMARuling, FAQs About the Rights of Same-Sex Couples, Forbes, June27, 2013, updated Sept. 4, 2013.