News & Tax Alerts: Tax Alerts – Federal

IRS Same-Sex Marriage Guidance Released

Tuesday, September 10, 2013   (0 Comments)
IRS Same-Sex Marriage Guidance Released

The Internal Revenue Service (IRS) has released Revenue Ruling 2013-17 to assist members with complying with the tax consequences of the Supreme Court decision in Windsor, S.Ct., June 26, 2013, 2013-2 USTC 50,400.

Revenue Ruling 2013-17 updates Revenue Ruling 58-66. In Revenue Ruling 58-66, 1958-1 C.B. 60, the IRS determined the status of individuals living in a common-law marriage for federal income tax purposes. This revenue ruling would determine the status of individuals of the same-sex who are lawfully married under the laws of a state that recognizes such marriages.

We have received communications and concerns from members on how these situations will be handled for Louisiana income taxes. The Louisiana Department of Revenue (LDR) has indicated the State of Louisiana will not follow this decision and guidance will be issued. We are continually monitoring this subject and will inform you immediately when something is issued.