Federal Tax Changes for Same-Sex Marriages by Hubert Mende

After the Supreme Court struck down the Defense of Marriage Act in June of this year, one question has remained unanswered: Will same-sex married couples be allowed to file a joint federal tax return if they live in a state that does not recognize same-sex marriage?
The U.S. Department of Treasury and Internal Revenue Service adopted in Revenue Ruling 2013-17 a general rule recognizing for all federal tax purposes a marriage of same-sex individuals who were married in jurisdictions that recognize such marriages.  This general rule applies regardless of whether the couple currently lives in a state that honors same-sex marriages and will be applied prospectively as of September 16, 2013.  
So the answer to the above question is yes as long as the couple was legally married in a jurisdiction that recognizing same-sex marriages.  It does not matter if the couple lives in the jurisdiction where the marriage was legalized.  However, civil unions, registered domestic partnership and other similar formal relationships are excluded from this ruling.
Currently same-sex marriage is legal in 13 states and the District of Columbia. Additionally, same-sex couples married in foreign countries where such marriages are legal are also considered married for federal tax purposes.  
For a few years, Illinois has required same-sex civil union partners to file their Illinois returns as if they had filed their federal returns as married filing jointly or separately.  We anticipate that Illinois will require a same-sex marriage couple that files federal returns as married filing jointly or separately to file their Illinois tax returns on the same basis, but that is not certain. We will keep you informed when Illinois provides more guidance.
The IRS also ruled that affected taxpayers may rely on Revenue Ruling 2013-17 to amend prior years' returns for which the statute of limitations has not expired. Generally, at this date, returns for 2010, 2011 and 2012 can be amended. 
Since each case varies, we highly recommend seeking advice from your BK+L tax professional. We can also assist with any tax, gift, and estate planning needs you may have.
We can be reached by phone at 847-866-6800 or by emailing Hubert Mende at hmende@bkl-cpa.com.