United States vs. Windsor - IRS Declares Relief

In United States vs. Windsor, the Supreme Court struck down core provisions of the Defense of Marriage Act of 1996 (DOMA).  Last week, the IRS announced in a press release that same-sex couples "will be treated as married for all federal tax purposes," including for income tax filing, gift and estate taxes, individual retirement accounts, and in other tax regulations where marriage is a factor.  

Treasury Secretary Jacob J. Lew stated in the release that the "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," Treasury Secretary Jacob J. Lew said in the release.

The tax benefit granted to same-sex couple is regardless of whether the couple lives in a state that recognizes their marriage as lawful or not.  Secretary Lew stated that the ruling "assures legally married same-sex couples that they can move freely throughout the country knowing that their federal filing status will not change."