IRS Issues Guidance on Defense of Marriage Act (DOMA)

August 30, 2013

Employee Benefits

The IRS issued guidance on August 29, 2013 relating to the US Supreme Courts Defense of Marriage Act (DOMA) decision that affects the rights of same-sex married couples. The state of residency rule is gone. The federal government now officially recognizes same-sex marriage regardless of state of residence. For example, if a same-sex couple was legally married in California (which recognizes same-sex marriage) and moved to Texas (which does not recognize same-sex marriage), they would be viewed as married for federal tax purposes.

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