Anchor Now that the IRS will recognize marriages based on place of celebration, same-sex couples legally married in a state other than where they reside will have their marriage recognized by the IRS for all tax purposes, regardless if the state where they reside does not recognize same-sex marriages.
This announcement is not limited to domestic marriages. Federal tax law now applies to all married couples, regardless of gender, orientation, or sex, who have been legally married anywhere in the United States, the District of Columbia, and any US or foreign territory.
North Carolina does not recognize same-sex marriages, however, same-sex couples who reside in North Carolina now who were legally married in another jurisdiction can now file amended returns if desired. Individuals in same-sex marriages have the option of filing amended tax returns to take advantage of federal tax advantages. (A 3 year statute of limitations generally applies, and a North Carolina tax attorney or CPA can explain how it affects a couple’s returns.)
Taxpayers may want to consult with their:
- Employer. Individuals may be due payroll tax refunds on any health insurance premiums paid for their partner.
- Financial planner. Tax requirements on some retirement plans may be affected by the new IRS regulations.
- Certified public account or tax attorney. Both excellent sources for guidance on these new matters.
Many married same-sex couples in North Carolina may be owed an income tax refunds or gift tax refunds under the latest IRS regulations.
The recent decision is part of Revenue Ruling 2013-17 and comes on the heels of the historic court case United States vs. Windsor that ruled the Defense of Marriage Act uncon