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

For 2013, a legally married same-sex ... Log in to view full article.