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Article Date:
October 2013

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IRS Rules Same-Sex Married Couples Are Legal Spouses for Taxes

In Revenue Ruling 2013-17, the IRS said that because of the Supreme Court decision in Windsor,1 same-sex married couples are legal spouses for federal income tax purposes.2


The ruling recognizes 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.3 It 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.4


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