The Internal Revenue Service has published much anticipated guidance on the federal tax filing status of lawfully married same-sex couples, ruling that it will treat the couples as married for federal tax purposes, even if they live in a state that does not recognize same-sex marriages — “a non-recognition state.”
As discussed below, couples should consult with their tax advisers promptly to determine the impact of this new guidance on their overall federal tax exposure and whether they can claim a federal tax refund for some prior years.
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