From Huffington Post: http://www.huffingtonpost.com/2013/08/29/same-sex-couples-federal-taxes_n_3837444.html
WASHINGTON — The U.S. Department of the Treasury announced Thursday that when it comes to taxes, it will recognize same-sex couples’ marriages even if they live in a state that does not.
The decision, which was prompted by the U.S. Supreme Court’s ruling to overturn the Defense of Marriage Act, marks the latest political progress for the lesbian, gay, bisexual and transgender community.
Prior to this spring, the Internal Revenue Service did not recognize same-sex married couples pursuant to section 3 of DOMA. Once DOMA was overturned in June, the question became: What about same-sex married couples who moved to a state that didn’t recognize their marriage (a couple married in Massachusetts who moved to Arkansas, for example)?
Thursday’s ruling by Treasury Secretary Jacob Lew provides a uniform policy for the IRS; the state of celebration — where the wedding took place — now trumps the state of residency when it comes to federal tax status for same-sex married couples.
“Today’s ruling provides certainty and clear, coherent tax filing guidance for all legally married same-sex couples nationwide. It provides access to benefits, responsibilities and protections under federal tax law that all Americans deserve,” Lew said in a statement. “This ruling also assures legally married same-sex couples that they can move freely throughout the country knowing that their federal filing status will not change.”
The new policy, which was first shared by Lew in a conference call that included LGBT advocates, holds a bit of political significance. It was the burden of federal tax law on same-sex couples, after all, that prompted the legal challenge to DOMA in the first place.
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