On Thursday, the Treasury Department and the Internal Revenue Service announced that all married same-sex couples will be recognized as such for federal tax purposes, even if the state does not recognize their union.
As of the 2013 tax year, same-sex spouses who are legally married will not be able to file federal tax returns as if either were single. Instead, they must file together as “married filing jointly” or individually as “married filing separately.” Their address or the location of their wedding does not matter, as long as the marriage is legal: a same-sex couple who marry in Albany, N.Y., and move to Alabama are treated the same as a same-sex couple who marry and live in Massachusetts.
Same-sex couples will be able to file amended returns for earlier tax years, meaning that many couples might be eligible for refunds. Couples do not have to file amended returns if they do not want to, meaning that couples who might pay the marriage penalty would not owe back taxes.
The ruling creates complications for same-sex couples who live in any of the thirty-seven states that do not recognize their marriages. Now, they will have to file their federal returns as other married couples do, but may be required to file their state returns as individuals.
Via The New York Times.