In Revenue Ruling 2013-17, the IRS has now had the opportunity to delve further into the question of what now since the fall of the Defense of Marriage Act? The IRS proceeded to answer a series of questions, but the most question I found addressed in RR 2013-17 was the following: Whether, for Federal tax purposes, the terms “spouse,” “husband and wife,” “husband,” and “wife” include individuals (whether of the opposite sex or same sex) who have entered into a registered domestic partnership, civil union, or other similar formal relationship recognized under state law that is not denominated as a marriage under the laws of that state and whether, for those same purposes, the term “marriage” includes such relationships.” In other words, since for years the biggest commitment same-sex couples could make was entering into a “registered domestic partnership”, does the IRS now consider registered domestic partners as being married couples for tax purposes? Or do those couples now have to go actually get married to be deemed married for federal tax law? Let’s take a look at that question, and a couple others brought up by the revenue ruling.
Issue One- Are same-sex couples Who Have Actually Married Considered Married for the IRS Purposes?
Well, we know the answer to this one already. If the same-sex couple is married in any state where same sex marriage is legal, no matter what state their domicile is, they are considered married for federal tax purposes (and that’s great for estate planning, where the unlimited spousal deduction is now available for same sex spouses).