IRS has provided tax guidance for same-sex married couples in light of the June 26, 2013  Supreme Court decision to invalidate a key provision of the 1996 Defense of Marriage Act. Under the IRS ruling, all couples married under state law will now be considered married for federal tax purposes.

Starting with 2013 tax year and onward, legally married same-sex spouses will have to file their tax returns either as married filing jointly or married filing separately.Tax returns for 2012 can still be filed with single filing statuses, but the due date for those returns is set to be September 16, 2013 (as opposed to the regular due date of October 15 for extended individual returns). For tax years 2011 and earlier, taxpayers may amend their federal tax returns, but are not required to do so.

Contact us for more information about the new regulations. Also, see the IRS FAQ page on the subject.