Rev. Rul. 2013-17 - IRS technical guidance, FAQs on tax treatment of individuals in same-sex marriages 

August 29: The IRS today released an advance copy of Rev. Rul. 2013-17 and lists of “frequently asked questions” as technical guidance for the federal tax treatment of individuals in same-sex marriages.

The Treasury Department announced that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes—regardless of whether the couple lives in a jurisdiction that recognizes same-sex marriage or a jurisdiction that does not recognize same-sex marriage. Read more in TaxNewsFlash-United States (August 29, 2013)

The Treasury release (and the subsequently issued IRS technical guidance) indicate that:

  • Same-sex couples will be treated as married for all federal tax purposes, including income and gift and estate taxes.
  • This treatment will apply to all federal tax provisions when marriage is a factor, including filing status, claiming personal and dependency exemptions, standard deduction, employee benefits, IRA contributions, and earned income tax credit or child tax credit.

Thus, any same-sex marriage legally entered into in one of the 50 states, the District of Columbia, a U.S. territory, or a foreign country will be covered by the guidance.

Text of IRS technical guidance in Rev. Rul. 2013-17 and FAQs

  • Read Rev. Rul. 13-17 [PDF 111 KB]
  • Read an IRS list of “frequently asked questions” or FAQs [PDF 183 KB] for individuals of the same sex who are married under state law
  • Read also an IRS list of FAQs [PDF 230 KB] on registered domestic partners and individuals in civil unions

Read an August 2013 summary [PDF 72 KB] of the IRS technical guidance prepared by KPMG LLP.

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