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IRS Provides Update on Employee Benefits for Same-Sex Couples

In June, the Supreme Court invalidated a portion of the Defense of Marriage Act and provided favorable tax treatment for the estate of a same-sex spouse.  Like most litigation, the Court's decision raised as many questions as it answered. 

The IRS has now answered for taxpayers and employers some of the questions raised by the decision. In Revenue Ruling 2013-17, the Service has taken a common-sense approach to determining who is married and has simplified the administration of employee benefit plans for employers. 

The new rules reference everything from marital status and amended returns to effective dates and new health insurance. 

[download the revenue ruling]
[download the Woods Rogers summary

[related: All Legal Same-Sex Marriages Will Be Recognized for Federal Tax Purposes]

Tags: IRS, employee benefits, same-sex couples


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