IRS Now Recognizing Same Sex Marriages

Okay, so yes, a very different blog post than normal but since I work in taxes, this is a pretty big deal for me and I’m sure there are plenty other people who are VERY interested in and excited about this change.  The IRS is now recognizing same sex marriages!  Next year, when Sally and Susan or John and Tim file their tax returns, they can filed as married… assuming they got married in a state recognizing actual marriage, not just a civil union.

“Under this rule, individuals of the same sex will be considered to be lawfully married under the Code as long as they were married in a state whose laws authorize the marriage of two individuals of the same sex, even if they are domiciled in a state that does not recognize the validity of same-sex marriages.”  AKA, if you were married in New York but moved to (or lived in) Texas, you could still file as married.

“For Federal tax purposes, the term “marriage” does not include registered domestic partnerships, civil unions, or other similar formal relationships recognized under state law that are not denominated as a marriage under that state’s law, and the terms “spouse,” “husband and wife,” “husband,” and “wife” do not include individuals who have entered into such a formal relationship.”  AKA, if you live in a state, such as CO, that only recognizes civil unions, you still must file as single.

Want to know where your state sits as far as marriage/civil unions are concerned?  Check out this handy-dandy map here.

If you’d like to read the Revenue Ruling yourself (some pretty exciting reading), you can view it here.

Make sure you check in with your state before filing your state income tax return to see how they handle same-sex marriages.


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