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Tax Changes for Same-Sex Married Couples

The Department of the Treasury and the Internal Revenue Service announced on August 29, 2013, that all legally married same-sex couples will be treated as legally married for all federal tax purposes. This will include filing federal tax returns, as well as for gift and estate tax purposes. The announcement is in response to the U.S. Supreme Court’s decision earlier this summer that invalidated part of the Defense of Marriage Act.

This change is important, in that it will allow same sex spouses to move throughout the country without having to worry about whether their tax statuses will change when they move. However, this change only applies to legally recognized marriages. It will not apply to domestic partnerships, civil unions, or other relationships recognized by state law.

Same-sex married couples can now file an amended tax return for those years they were married within the statute of limitations. However, they are not required to. For more information, see the U.S. Department of Treasury Website.

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