The Treasury Department and IRS recently announed a ruling issued that same sex couples legally married in jurisdictions that recognize their marriages will be treated as married for Federal tax purposes.
Consequently, legally married same sex couples generally must file their 2013 Federal income tax return using either the married filing separateley or jointly options. The use of filing as single will no longer be an option for those couples.
Individuals who were in same sex marriages may, but are not required to, file original or amended returns choosing to be treated a smarried for Federal tax purposes for one or more prior tax years still open under the statute of limitations.
Please see us of you need assistance in this area.
Tags: same sex marriages.
Written by: Doug Rodrigues