Employee Benefits: IRS recognizes all legal same-sex marriages for federal tax purposes

In Revenue Ruling 2013-17, released today, the IRS stated that it will recognize all legal same-sex marriages for all federal tax purposes under the Internal Revenue Code, even if the same-sex couple is currently residing in a state that does not recognize their same-sex marriage. The IRS based its ruling on its long-standing position from Revenue Ruling 58-66, under which a common-law marriage validly entered into under the laws of one state continues to be recognized for federal tax purposes even if the couple moves to a state that does not recognize the common-law marriage.