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Expert Analysis

IRS Fix For Same-Sex Marriage Is More Than Meets The Eye

Law360, New York (December 5, 2013, 9:36 AM EST) -- On Aug. 29, the Internal Revenue Service released Revenue Ruling 2013-17, providing guidance on the tax treatment of same-sex spouses in the wake of United States v. Windsor.[1] Under the new guidance, same-sex couples validly married in a jurisdiction whose laws authorize the marriage are treated as married for all federal tax purposes, regardless of the jurisdiction in which they live. This has implications not only for individuals that are in a same-sex marriage and companies that employ them, but also potentially for a wide range of other taxpayers....

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