IRS/DOL extend benefits to all same-sex married couples — Business Management Daily: Free Reports on Human Resources, Employment Law, Office Management, Office Communication, Office Technology and Small Business Tax Business Management Daily

IRS/DOL extend benefits to all same-sex married couples

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in Office Management,Payroll Management

Under new IRS and Department of Labor (DOL) guidance, legally married same-sex couples are entitled to all federal spousal tax and ERISA benefits, even if they live in states that don’t recognize same-sex marriage.

The guidance responds to the U.S. Supreme Court’s June decision in Windsor v. United States, which struck down Section 3 of the federal Defense of Marriage Act because it denied equal protection of the law to legally married same-sex couples.

Warning: This favorable treatment applies only to employees who are married. The guidance became effective Sept. 16. (Rev. Rul. 2013-17, IRB 2013-38; Technical Release No. 2013-04, 9-18-13)

Tax benefits. The IRS’ and the DOL’s broad interpretation makes payroll and benefits administration much easier, since it allows for a uniform rule that doesn’t require you to delve into the details of a state’s marriage law. However, you may still need to inquire about employees’ marital st...(register to read more)

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