On Wednesday, the IRS issued Revenue Ruling 2013-17 announcing that “individuals of the same sex will be considered to be lawfully married under the Code as long as they were married in a state whose laws authorize the marriage of two individuals of the same sex, even if they are domiciled in a state that does not recognize the validity of same-sex marriages.”
This means that even if a same-sex couple resides in a state that does not recognize their marriage, such as Hawaii, as long as they were legally married in a state that does, the IRS will consider them married.
The new ruling is a result of the U.S. Supreme’s Court’s ruling on June 26, 2013 in U.S. vs. Windsor. Thirteen states and the District of Columbia allow same-sex marriage. They are: California, Connecticut, Delaware, Iowa, Maine, Maryland, Massachusetts, Minnesota, New Hampshire, New York, Rhode Island, Vermont and Washington.