The Supreme Court, in a landmark decision guaranteeing equal federal marital rights to couples in same-sex marriages, struck down section 3 of the Defense of Marriage Act (DOMA) as unconstitutional, saying it deprived those couples of equal protection under the Fifth Amendment to the U.S. Constitution. The ruling means that for purposes of federal tax law, couples in a legally recognized same-sex marriage will be treated as spouses.
It is likely that the IRS and Treasury Department will issue new rules and guidance as a result of the Supreme Court's decision. For further information, see Tax Flash 2013-09.
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