Pursuant to Internal Revenue Service Revenue Ruling 2013-17, the place of celebration determines a same-sex couple's marital status for federal tax purposes. That means as long as a couple was legally married in a state or another country that allows same-sex marriage, the IRS will recognize such marriage.

Same-sex marriage became legal in Florida on Jan. 6 as a result of Brenner v. Scott, the lead case on the issue. In this case, a U.S. district court ruled the state's same-sex marriage ban unconstitutional on Aug. 21, 2014.

The order was stayed temporarily; state attempts at extending the stay failed, with the U.S. Supreme Court denying a further extension on Dec. 19. With the stay expired and the case still under appeal, the state is permitting same-sex marriages.