My terrific tax colleague, Jen Green, has a quick update on taxes for same-sex married couples. This is terrific!
The IRS has issued a notice extending Revenue Ruling 58-66 to same-sex marriages. In Revenue Ruling 58-66, the IRS stated that a couple would be treated as married for purposes of Federal income tax filing if the couple entered into a common-law marriage in a state that recognizes that relationship as a valid marriage. The IRS further concluded in Revenue Ruling 58-66 that its position with respect to a common-law marriage also applies to a couple who entered into a common-law marriage in a state that recognized such relationships and who later moved to a state in which a ceremony is required to establish the marital relationship. In this new Revenue Ruling 2013-17, the IRS states that once a same-sex couple is validly married, that couple is deemed married for federal purposes no matter where they live.