We’ve held off a little starting our same-sex tax blog, because until the IRS finally chimes in on the impact of the post-DOMA world, there really wasn’t much more to do other than speculate on the impact. But with the first pronouncement from the IRS since DOMA’s demise, we finally have some concrete rules from which we can advise our clients. On August 29th, the IRS issued Revenue Ruling 2013-72 which gives us the IRS’ perspective (the Federal perspective, not the state of California’s perspective) on what the fall of DOMA means. In this first part of this series, let’s take a look at the IRS’ rules on what constitutes a marriage:
Rev. Rul. 2013-72 Says That The IRS Will Recognize Your Same-Sex Marriage As Long as You Were Married in a State Which Recognized Same-Sex Marriage.
So what is the IRS saying here? They’re saying, as long as you are actually married in a state where same-sex marriage was legal at the time of the marriage (i.e., the state which issued you the marriage license, where the service was) then the IRS will view you as legally married for IRS (federal) purposes (the significance of this we will discuss later posts on this topic). If a same-sex couple was married in California, but lives in Oklahoma (the couple’s “domicile”), the IRS does view the Oklahoma couple as legally married for its purposes.