IRS Rules on DOMA

The ruling applies even if a same-sex couple resides in a jurisdiction that does not recognize same-sex marriages. Therefore, the IRS have adopted a “state of celebration” approach for the treatment of same-sex marriages. For example, if a same-sex couple marries in California, a state that recognizes same-sex marriages, and lives in Arizona, a state that does not recognize same-sex marriages, the same-sex couple will be treated as married for federal tax purposes because they were married in a jurisdiction that recognizes same-sex marriages. Revenue Rule 2013-17 applies to all federal tax laws in which marriage is a factor, including filing status, personal and dependency exemptions, standard deductions, and employee benefits.