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IRS to recognise same-sex marriages across US

The move by America's tax agency underscores a cultural and legal acceptance of same-sex marriage

Andrew Buncombe
New York
Thursday 22 October 2015 08:37 EDT
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(Getty)

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The IRS has said that the terms "husband" and "wife" will now apply to same-sex marriages, regardless of where the ceremony was carried out.

In a move that underscored both a cultural and legal acceptance of same-sex marriage, the tax agency - formally the Internal Revenue Service - posted new regulations that implemented the Supreme Court’s historic ruling this summer.

Treasury Secretary Jacob Lew said the new regulations posted on Wednesday would ensure "that all are treated equally under the law".

Jim Obergefell’s case will set a precedent on same-sex marriage in America
Jim Obergefell’s case will set a precedent on same-sex marriage in America (Reuters)

He added: “These regulations provide additional clarity on how the federal government will treat same-sex couples for tax purposes in light of the Supreme Court's historic decision on same-sex marriage.”

Before the 5-4 ruling in June in which the court said the US constitution did a right to same-sex marriage, there were 13 states that did not recognise them.

Oregon Senator Ron Wyden, said: "With new rules enshrining marriage equality in our tax laws, we're taking another important step in a very long march.”

The IRS has recognised same-sex marriages for tax purposes since 2013, as long as the ceremonies were performed in states where same-sex marriage was legal, the Associated Press said.

The agency said the regulations will apply to all federal tax provisions in which marriage is a factor, including filing status, exemptions, standard deductions and employee benefits.

But they will not apply to domestic partnerships, civil unions or similar relationships.

Married couples must file their federal income tax returns using either the "married filing jointly" or "married filing separately" status.

Some couples are able to lower their tax bills by getting married, while others pay a marriage "penalty".

Couples where one spouse relies on the other for employer-provided health insurance see the biggest savings.

The Human Rights Campaign, which advocates for gay rights, praised the proposed regulations.

The Supreme Court's decision this summer followed a challange by activist Jim Obergefell, who married his partner John Arthur in 2013, as Mr Arthur was dying. The state of Ohio did not recognise the relationship.

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