Recent developments clarify tax treatment of same-sex marriages

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Abstract: The U.S. Supreme Court’s historic decision in United States v. Windsor coupled with the release of IRS Revenue Ruling 2013-17 has clarified the federal tax treatment of same-sex marriages. This article notes that same-sex married couples are now subject to the same federal tax rules, benefits and risks to which opposite-sex marriages have been subject for decades. It also explains the federal tax status of same-sex couples who are married in a state that recognizes such marriages and move to a state that doesn’t.