The Internal Revenue Service (“IRS”) has recognized that marriages of couples of the same sex should be treated the same as marriages of couples of the opposite sex for federal tax purposes. On September 2, 2016, the IRS issued final regulations — in furtherance of the Supreme Court’s decisions in Obergefell v. Hodges and Windsor v. United States, as well as Revenue Ruling 2013-17 — defining marriage for federal tax purposes. The IRS’s final regulations generally adopt the rules proposed by the IRS in October 2015 and amend the Income Tax Regulations, Estate Tax Regulations, Gift Tax Regulations, Generation-Skipping Transfer Tax Regulations, Employment Tax and Collection of Income Tax at Source Regulations and the Regulations on Procedure and Administration.
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