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.
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