The IRS ruled Friday that all legally married same-sex couples will be treated as married for federal tax purposes no in matter which state they reside. The ruling applies to income, estate and gift tax. The ruling also affects the earned income tax credit or child tax credit.
Domestic partnerships from states such as Nevada or Oregon or civil unions from states such as Hawaii, New Jersey or Colorado are not considered marriages for federal purposes.
Marriage from other countries such as Canada are recognized by the federal government.
Couples will be able to file a 1040X to amend previous returns up to three years. Married couples that paid tax on domestic partner benefits are entitled to refunds. Some couples will be eligible for a refund if they refile with one spouse claiming the other as a dependent.
Legally married couples will file as “married filing jointly” or “married filing separately.”