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Supplement to
August 29, 2013
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BULLETIN

Supplement to August 29, 2013

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Benefits in General; Executive Compensation

[Official Guidance]

Treasury and IRS Announce That All Legal Same-Sex Marriages Will Be Recognized for Federal Tax Purposes (PDF)
"The U.S. Department of the Treasury and the Internal Revenue Service (IRS) today ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes. The ruling applies regardless of whether the couple lives in a jurisdiction that recognizes same-sex marriage or a jurisdiction that does not recognize same-sex marriage.... [S]ame-sex couples will be treated as married for all federal tax purposes, including income and gift and estate taxes. The ruling applies to all federal tax provisions where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA and claiming the earned income tax credit or child tax credit. Any same-sex marriage legally entered into in one of the 50 states, the District of Columbia, a U.S. territory or a foreign country will be covered by the ruling. However, the ruling does not apply to registered domestic partnerships, civil unions or similar formal relationships recognized under state law." (Internal Revenue Service)  

[Official Guidance]

IRS Revenue Ruling 2013-17: Federal Tax Treatment of Same-Sex Spouses and Domestic Partners (PDF)
"ISSUES: 1. Whether, for Federal tax purposes, the terms 'spouse,' 'husband and wife,' 'husband,' and 'wife' include an individual married to a person of the same sex, if the individuals are lawfully married under state 1 law, and whether, for those same purposes, the term 'marriage' includes such a marriage between individuals of the same sex. 2. Whether, for Federal tax purposes, the Internal Revenue Service ... recognizes a marriage of same-sex individuals validly entered into in a state whose laws authorize the marriage of two individuals of the same sex even if the state in which they are domiciled does not recognize the validity of same-sex marriages. 3. Whether, for Federal tax purposes, the terms 'spouse,' 'husband and wife,' 'husband,' and 'wife' include individuals (whether of the opposite sex or same sex) who have entered into a registered domestic partnership, civil union, or other similar formal relationship recognized under state law that is not denominated as a marriage under the laws of that state, and whether, for those same purposes, the term 'marriage' includes such relationships." (Internal Revenue Service)  

[Official Guidance]

Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law (PDF)
"These questions and answers reflect the holdings in Revenue Ruling 2013-17, 2013-38 IRB.... Q10. If an employer provided health coverage for an employee's same-sex spouse and included the value of that coverage in the employee's gross income, can the employee file an amended Form 1040 reflecting the employee's status as a married individual to recover federal income tax paid on the value of the health coverage of the employee's spouse? A10. Yes, for all years for which the period of limitations for filing a claim for refund is open. Generally, a taxpayer may file a claim for refund for three years from the date the return was filed or two years from the date the tax was paid, whichever is later. If an employer provided health coverage for an employee's same-sex spouse, the employee may claim a refund of income taxes paid on the value of coverage that would have been excluded from income had the employee's spouse been recognized as the employee's legal spouse for tax purposes." (Internal Revenue Service)  

[Official Guidance]

Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions (PDF)
"The following questions and answers provide information to individuals of the same sex and opposite sex who are in registered domestic partnerships, civil unions, or other similar formal relationships that are not marriages under state law. These individuals are not considered as married or spouses for federal tax purposes.... Questions and Answers 9 through 27 concern registered domestic partners who reside in community property states and who are subject to their state's community property laws. These questions and answers have been updated since the Supreme Court issued its decision in United States v. Windsor. As a result of the Court's decision, the Service has ruled that same-sex couples who are married under state law are married for federal tax purposes. Revenue Ruling 2013-17, 2013-38 IRB." (Internal Revenue Service)  

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