Press Esc to close
Saturday 28 February 2015
News updated at 3:34 AM IST
Weather
Max: 31.7°C
Min : 16.9°C
In Bengaluru
clear sky

US recognises same sex marriage under tax laws

Washington, Aug 30, 2013 (PTI):

The US Department of Treasury has recognised gay marriage under the tax laws, giving equal tax benefits to legally married same-sex couples like their heterosexual counterparts.

The ruling by the Treasury and the Internal Revenue Service (IRS) applies regardless of whether the couple lives in a jurisdiction that recognises same-sex marriage or a jurisdiction that does not recognise same-sex marriage, the Treasury said yesterday.

"Today’s ruling provides certainty and clear, coherent tax filing guidance for all legally married same-sex couples nationwide.

It provides access to benefits, responsibilities and protections under federal tax law that all Americans deserve," said the Treasury Secretary Jacob J Lew.

"This ruling also assures legally married same-sex couples that they can move freely throughout the country knowing that their federal filing status will not change," he added.

Under the ruling, same 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.

However, the ruling does not apply to registered domestic partnerships, civil unions, or similar formal relationships recognised under state law.

The ruling came in response to a US Supreme Court decision on June 26 that struck down the 1996 Defence of Marriage Act, which denied federal benefits to married gay and lesbian couples by strictly defining marriage as a union between a man and a woman.

Thirteen of the 50 US states have legalised same-sex marriage while about 30 states have decreed that marriage can only exist between a man and a woman.

The District of Columbia, or Washington, the US capital, also authorises it.


Go to Top

Photo Gallery
A performance by the Gurkha Band of the British Army at the Queen's Birthday Party

A performance by the Gurkha Band of the British Army at the Queen's Birthday Party

Railway Minister Suresh Prabhu in the Rajya Sabha during Budget Session

Railway Minister Suresh Prabhu in the Rajya Sabha during Budget Session

RJD chief Lalu Prasad Yadav performs ritual at the marriage of his daughter Raj Laxmi with Tej Prat

RJD chief Lalu Prasad Yadav performs ritual at the marriage of his daughter Raj Laxmi with Tej Prat

Activists shout patriotic slogans as they pay tributes to the freedom-fighter Chandrashekhar Azad

Activists shout patriotic slogans as they pay tributes to the freedom-fighter Chandrashekhar Azad

Foreign delegates pose for a group photo at Parliament House

Foreign delegates pose for a group photo at Parliament House

Swine Flu vaccination program at a school in Bikaner

Swine Flu vaccination program at a school in Bikaner

Social Activist Anna Hazare addresses farmers protesting against the Land Bill in Meerut

Social Activist Anna Hazare addresses farmers protesting against the Land Bill in Meerut

Crime Branch seizes fake currency worth more than Rs 2.5 Lakhs

Crime Branch seizes fake currency worth more than Rs 2.5 Lakhs

Memebers in the Lok Sabha during the Budget session

Memebers in the Lok Sabha during the Budget session

Students march and light flares during the second day of student strike in Madrid, Spain...

Students march and light flares during the second day of student strike in Madrid, Spain...

Copyright 2014, The Printers (Mysore) Private Ltd., 75, M.G Road, Post Box 5331, Bengaluru - 560001
Tel: +91 (80) 25880000 Fax No. +91 (80) 25880523