The IRS recently issued a ruling that will treat same-sex married couples the same as opposite-sex couples for federal tax purposes as long as the marriage occurred in a jurisdiction that recognizes same-sex marriages as legal. This ruling, known as the “state of celebration” rule means same-sex couples can live anywhere they like, and they’ll be considered married for tax purposes as long as the marriage itself occurred where it was legal. This means that same sex married couples must now either file joint or separate if they are legally married. There will be no choice between married or single, using the same rules as other couples.
Please contact the office if you have any questions regarding this issue.
Tags: same sex marriages.
Written by: Doug Rodrigues