WASHINGTON—Federal officials ruled
Thursday that same-sex couples who
are legally married in a state that
recognizes their union will be treated
as married for federal tax purposes,
no matter where they choose to live.
The expansive ruling applies
regardless of whether the couple
lives in a state that does not
recognize same-sex marriage. The
ruling was sought by gay-rights
advocates, but could lead to further
complexity at the state and local
level.
The ruling implements federal tax
aspects of a June 26 Supreme Court
decision that invalidated key
provisions of the 1996 Defense of
Marriage Act.
"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," said
Treasury Secretary Jacob Lew 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."

Under the ruling, same-sex couples
will be treated as married for all
federal tax purposes, including
income and gift and estate taxes, the
Treasury said. The ruling applies to
all federal tax provisions where
marriage is a factor, including filing
status, claiming personal and
dependency exemptions, taking the
standard deduction, employee
benefits, contributing to an IRA, and
claiming the earned-income tax credit
or child tax credit.
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 will be
covered by the ruling. However, the
ruling does not apply to registered
domestic partnerships, civil unions,
or similar formal relationships
recognized under state law.
Legally married same-sex couples
generally must file their 2013 federal
income tax return using either the
"married filing jointly" or "married
filing separately" filing status.
Individuals who were in same-sex
marriages may also file amended
returns choosing to be treated as
married for federal tax purposes for
one or more prior tax years still open
under the statute of limitations, the
Treasury said.
http://online.wsj.com/article/SB10001424127887324009304579043082275607214.html

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