IRS redefines marital status to include same-sex marriage

downloadIn accordance with the 2015 landmark case of Obergefell v. Hodges and the 2013 case of Windsor v. U.S., the IRS has issued final regulations redefining terms relating to marital status to include same-sex marriage for federal tax purposes.

The finalized regulations amend the Income Tax Regulations, the Estate Tax Regulations, the Gift Tax Regulations, the Generation-Skipping Transfer Tax Regulations, the Employment Tax and Collection of Income Tax at Source Regulations, and the Regulations on Procedure and Administration.