Press Esc to close
Monday 24 July 2017
News updated at 5:44 PM IST

US recognises same sex marriage under tax laws

Washington, Aug 30, 2013 (PTI): 12:01 IST
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 Hoolock Gibbon in an enclosdure inside the Delhi zoo...

A Hoolock Gibbon in an enclosdure inside the Delhi zoo...

President Pranab Mukherjee gestures after his speech during his farewell ceremony...

President Pranab Mukherjee gestures after his speech during his farewell ceremony...

Members of All India Porters Union Kargil War stage a protest against the government...

Members of All India Porters Union Kargil War stage a protest against the government...

A view of Parliament after heavy rains in New Delhi on Sunday...

A view of Parliament after heavy rains in New Delhi on Sunday...

People wading through a water logged street after rains in Kolkata...

People wading through a water logged street after rains in Kolkata...

Villagers of Thiba gather to look at the broken barrage after it was broken on by heavy...

Villagers of Thiba gather to look at the broken barrage after it was broken on by heavy...

Kanwariyas carrying holy water of river Ganga from Gadmukteshwar to offer Lord Shiva...

Kanwariyas carrying holy water of river Ganga from Gadmukteshwar to offer Lord Shiva...

MiG-35 in action at MAKS 2017 airshow in Zhukovsky, Russia on Sunday. Russia is keen...

MiG-35 in action at MAKS 2017 airshow in Zhukovsky, Russia on Sunday. Russia is keen...

Bollywood actress Sunny Leon at an event in Mumbai ...

Bollywood actress Sunny Leon at an event in Mumbai ...

Women sizing up a painting put on display as part of an art exhibition against communalism...

Women sizing up a painting put on display as part of an art exhibition against communalism...

Like us on Facebook

Copyright 2017, The Printers (Mysore) Private Ltd., 75, M.G Road, Post Box 5331, Bengaluru - 560001
Tel: +91 (80) 25880000 Fax No. +91 (80) 25880523
Powered by Yodasoft Technologies Pvt. Ltd.