IRS Proposed Regulation Defines "Husband" and "Wife"

The IRS now recognizes same-sex marriage for income tax purposes as well as estate, gift, generation-skipping and employment tax, following the recent Supreme Court holding that state bans on same-sex marriage are unconstitutional, Obergefell v. Hodges, 576 US ___ (2015). The terms "husband" and "wife" will now be defined as an individual lawfully married to another individual. The term "husband and wife" will mean two individuals lawfully married to each other. The new definitions will not apply to domestic partnerships, civil unions or other regulations in which the couple deliberately choose to remain unmarried. If a couple marries in a forien jurisdiciton, so long as the marriage is recognized in at least one U.S. state, possession or territory, then the marriage will be recognized for federal tax purposes as well.

To read the complete proposed regulation, click here.

No Comments

Leave a comment
Comment Information

Contact the Law Office of Williams & Associates

For more information about our tax law services, or to discuss your tax matter, call our Sacramento office at (916) 488-8501 or toll free at (800) 684-7147. You may also send us an inquiry via email.

Contact the Firm

Bold labels are required.

Contact Information
disclaimer.

The use of the Internet or this form for communication with the firm or any individual member of the firm does not establish an attorney-client relationship. Confidential or time-sensitive information should not be sent through this form.

close

Privacy Policy

Office Location:

3600 American River Drive, Suite 135
Sacramento, CA 95864

Toll Free: 800-684-7147
Phone: 916-488-8501
Fax: 916-488-8196
Sacramento Law Office Map