Gay couples legally married in the United States will be permitted to file jointly under normal rules for married taxpayers, even if they reside in states that don’t recognize same-sex marriage, the Treasury Department announced this afternoon.
From a statement by Treasury:
The U.S. Department of the Treasury and the Internal Revenue Service (IRS) today ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes. The ruling applies regardless of whether the couple lives in a jurisdiction that recognizes same-sex marriage or a jurisdiction that does not recognize same-sex marriage.
“Today’s ruling provides certainty and clear, coherent tax filing guidance for all legally married same-sex couples nationwide. It provides access to benefits, responsibilities and protections under federal tax law that all Americans deserve,” said Secretary Jacob J. Lew. “This ruling also assures legally married same-sex couples that they can move freely throughout the country knowing that their federal filing status will not change.”
The ruling comes in the wake of the Supreme Court decision striking down the 1996 Defense of Marriage Act, which held marriage to be between a man and a woman.