IRS speaks on DOMA — Business Management Daily: Free Reports on Human Resources, Employment Law, Office Management, Office Communication, Office Technology and Small Business Tax Business Management Daily

After months of silence in the wake of the U.S. Supreme Court striking down Section 3 of the Defense of Marriage Act (DOMA), the IRS has finally issued definitive guidance on the issue. (IRS Revenue Ruling 2013-17) The IRS now says that same-sex married couples will be treated the same as traditional married couples for all federal tax purposes, including income, gift and estate taxes. 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 is covered by the ruling.

Generally, couples will have three years from the date a tax return was filed to apply for an income tax refund. Use Form 1040X, Amended U.S. Individual Tax Return.

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