As far as the IRS is concerned, same-sex couples who are lawfully married are thereby considered “married” for all tax reasons, regardless of the law where you currently reside. Effective for the 2013 tax year, all same-sex married couples were subject to the same tax implications as other married couples. The IRS recognizes same-sex marriages legally performed in the United States, including Puerto Rico, territories and possessions of the U.S. and any foreign country where same-sex marriage is lawful. Regardless of whether same-sex marriage is legal in the state in which you currently reside, if your union was authorized by the government where it took place, then you are legally married by IRS standards. However, those engaged in registered domestic partnerships, civil unions, and similar relationships that fall under state law but aren’t considered marriage are not subject to the same tax rules.

What Are the Rules for Married Taxpayers?

All legally married couples, regardless of sex, are required to file a federal tax return using either the “Married Filing Jointly” or “Married Filing Separately” filing status. Although, if you and your spouse lived separately for the final six months of the tax year, and one of you kept a home for a dependent child or relative, then that person may qualify to file as head of household.

Same-sex couples that filed a return using the “Single” status in 2012 and earlier now have the ability to amend any return filed prior to September 16, 2013 in an effort to change the status to one of the married options. The amended return is subject to a statute of limitations period.

Revenue Ruling 2013-17, enacted on September 16, 2013, sets the guidelines regarding taxation of same-sex married couples. This ruling was a result of the Windsor decision by the Supreme Court in June of 2013, which determined that the Defense of Marriage act contained a provision prohibiting same-sex marriages as being federally recognized for tax liabilities, and this provision was deemed unconstitutional due to equal protection requirements.