The U.S. Department of the Treasury
and the Internal Revenue Service (IRS) today ruled that same-sex couples,
legally married in jurisdictions that recognize their marriages, will be
treated as married for federal tax purposes. The ruling applies regardless of
whether the couple lives in a jurisdiction that recognizes same-sex marriage or
a jurisdiction that does not recognize same-sex marriage.
The ruling implements federal tax
aspects of the June 26 Supreme Court decision invalidating a key provision of
the 1996 Defense of Marriage Act.
Under the ruling, same-sex couples
will be treated as married for all federal tax purposes, including income and
gift and estate taxes. The ruling applies to all federal tax provisions where
marriage is a factor, including filing status, claiming personal and dependency
exemptions, taking the standard deduction, employee benefits, contributing to
an IRA and claiming the earned income tax credit or child tax credit.
Any same-sex marriage legally
entered into in one of the 50 states, the District of Columbia, a U.S.
territory or a foreign country will be covered by the ruling. However, the
ruling does not apply to registered domestic partnerships, civil unions or
similar formal relationships recognized under state law.
Legally-married same-sex couples
generally must file their 2013 federal income tax return using either the
married filing jointly or married filing separately filing status.
Individuals who were in same-sex
marriages may, but are not required to, file original or amended returns
choosing to be treated as married for federal tax purposes for one or more
prior tax years still open under the statute of limitations.
Generally, the statute of
limitations for filing a refund claim is three years from the date the return
was filed or two years from the date the tax was paid, whichever is later. As a
result, refund claims can still be filed for tax years 2010, 2011 and 2012.
Some taxpayers may have special circumstances, such as signing an agreement
with the IRS to keep the statute of limitations open, that permit them to file
refund claims for tax years 2009 and earlier.
Additionally, employees who
purchased same-sex spouse health insurance coverage from their employers on an
after-tax basis may treat the amounts paid for that coverage as pre-tax and
excludable from income.
How to File a Claim for Refund
Taxpayers who wish to file a refund
claim for income taxes should use Form 1040X, Amended U.S. Individual Income Tax
Return.
Taxpayers who wish to file a refund
claim for gift or estate taxes should file Form 843, Claim for Refund and Request for
Abatement. For information on filing an amended return, see Tax
Topic 308, Amended Returns, available on IRS.gov, or the
Instructions to Forms 1040X and 843. Information on where to file your amended
returns is available in the instructions to the form.
Future Guidance
Treasury and the IRS intend to issue
streamlined procedures for employers who wish to file refund claims for payroll
taxes paid on previously-taxed health insurance and fringe benefits provided to
same-sex spouses. Treasury and IRS also intend to issue further guidance on
cafeteria plans and on how qualified retirement plans and other tax-favored
arrangements should treat same-sex spouses for periods before the effective
date of this Revenue Ruling.
Other agencies may provide guidance
on other federal programs that they administer that are affected by the
Code.
Revenue
Ruling 2013-17, along with updated Frequently Asked Questions for same-sex couples
and updated FAQs for registered domestic partners and individuals in
civil unions, are available today on IRS.gov. See also Publication 555, Community Property.
Treasury and the IRS will begin
applying the terms of Revenue Ruling 2013-17 on Sept. 16, 2013, but taxpayers
who wish to rely on the terms of the Revenue Ruling for earlier periods may
choose to do so, as long as the statute of limitations for the earlier period
has not expired.
Pursuant to the requirements of the Internal Revenue Service Circular 230, we inform you that, to the extent any advice relating to a Federal tax issue is contained in this communication, including in any attachments, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication
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