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.