Press Esc to close
Sunday 26 October 2014
News updated at 2:29 AM IST
Weather
Max: 22°C
Min : 21°C
In Bangalore
Partially cloudy

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
Mrs. Komal Kalra Pagarani who is all set to represent India...

Mrs. Komal Kalra Pagarani who is all set to represent India...

Fire at Balaji Studio Killick Nixon Studios in Mumbai...

Fire at Balaji Studio Killick Nixon Studios in Mumbai...

Sikh religious warriors, display their horse-riding skills at an event organized to celebrate...

Sikh religious warriors, display their horse-riding skills at an event organized to celebrate...

Bollywood actor Shatrughan Sinha with his family during Amitabh Bachchan's Diwali party in Mumbai..

Bollywood actor Shatrughan Sinha with his family during Amitabh Bachchan's Diwali party in Mumbai..

Sachin Tendulkar and his wife Anjali with Abhishek Bachchan during Bachchans' Diwali party...

Sachin Tendulkar and his wife Anjali with Abhishek Bachchan during Bachchans' Diwali party...

Narendra Modi clicks photographs during the Diwali Mangal Milan programme at BJP headquarters...

Narendra Modi clicks photographs during the Diwali Mangal Milan programme at BJP headquarters...

Nitin Gadkari leaves after meeting RSS Chief Mohan Bhagwat at RSS headquarters in Nagpur...

Nitin Gadkari leaves after meeting RSS Chief Mohan Bhagwat at RSS headquarters in Nagpur...

Brother & Sister take holy dip in river Yamuna on the occasion of Bhai Dooj...

Brother & Sister take holy dip in river Yamuna on the occasion of Bhai Dooj...

Dhoni talks to Hockey India player Ashunta Lakra during launch of hockey team in Ranchi...

Dhoni talks to Hockey India player Ashunta Lakra during launch of hockey team in Ranchi...

Brother of Thailand's Prime Minister Payap Shinawatra takes part in Robe...

Brother of Thailand's Prime Minister Payap Shinawatra takes part in Robe...

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