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Beaverton, Oregon, United States
I'm an attorney at Aaby Family Law in Beaverton, Oregon. (www.aabyfamilylaw.com) I practice probate and estate planning, including estate planning for same sex couples. kgapinski@aabyfamilylaw.com

Thursday, August 29, 2013

IRS to recognize same sex marriage, regardless of where the same sex couple resides

In good news for same sex couples, the IRS announced today that for federal tax purposes, it will recognize a couple's marriage if it was entered into in a jurisdiction allowing same sex marriage, regardless of where the couple currently resides.

The states that currently allow same sex marriage are:
Connecticut, Delaware, Iowa, Maine, Maryland, Massachusetts, Minnesota, New Hampshire, New York, Rhode Island, Vermont, Washington and the District of Columbia

This means it does not matter to the IRS if you live in a non-recognition state, as long as you were married in a recognition state.

For example,  an Oregon same sex couple can get married in Washington and still file joint federal taxes, even though they live in Oregon, which does not recognize same sex marriages. 
For more information on the Treasury and IRS announcement, check out their FAQ

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