IRS CLARIFIES FEDERAL TAX REGULATIONS FOR SAME-SEX SPOUSES

October 21, 2015

On Oct. 21, 2015, the U.S. Department of Treasury and the IRS released proposed regulations implementing the Supreme Court’s same-sex marriage decisions for federal tax purposes.

 

The proposed regulations confirm for employers that employees in same-sex marriages should be treated the same as employees in opposite-sex marriages for purposes of federal tax laws, including rules for employee benefit plans.

 

The proposed regulations will become effective when they are published in final form. Until then, employers may continue to rely on the guidance the IRS issued following the Supreme Court’s DOMA ruling, including Revenue Ruling 2013-17.

 

The proposed regulations do not treat registered domestic partnerships, civil unions or similar relationships that are not designated as marriage under state law as marriage for federal tax purposes.

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