Same-sex couples that are legally married in jurisdictions that recognize their marriages will be treated as married for federal tax purposes, according to a ruling issued by the IRS and Treasury Department on August 28.
According to the IRS/Treasury announcement:
Under the ruling, same sex couples will be treated as married for all federal tax purposes, including income and gift and estate taxes. 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.
The decision comes two months after the U.S. Supreme Court ruled that married same-sex couples were entitled to federal benefits.