by Joseph Henchman
August 29, 2013
The IRS today announced that, beginning with the 2014 tax filing season, they will use a “state of celebration” standard for recognizing marriages. Consequently, any couple possessing a marriage license from any U.S. state may file a joint federal tax return. This standard is in contrast to a “state of residency” standard, in which federal joint filing would be permitted only by residents of states that recognize the marriage as valid. The next step must be taken by the 24 states that do not recognize same-sex marriage but require taxpayers to reference the federal tax return when filling out their state tax form.