IRS Recognizes Same-Sex Marriages for Federal Tax Purposes

Yesterday, the Internal Revenue Service stated that individuals of the same sex will be considered lawfully married for federal tax purposes if they were married in a state that allows same sex marriage.  This recognition will apply even if the couple resides in a state that does not recognize or allow same-sex marriage.

The result is that same-sex married couples will begin filing “married filing jointly” or “married filing separately” starting with their 2013 return.  In addition, same-sex married couples may want to revisit their tax filings for 2010 through 2012, as they have the option of filing an amended return claiming married status for 2010, 2011 or 2012 if doing so would result in a tax savings.

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