On Aug. 29, 2013, the U.S. Dept. of the Treasury and the Internal Revenue Service (IRS) issued Revenue Ruling 2013-17, ruling that same-sex couples who are legally married in jurisdictions that recognize their marriages will be treated as married for federal tax purposes, regardless of their state of residence.
Employers may wish to file refund claims for payroll taxes paid on previously-taxed health insurance and fringe benefits provided to same-sex spouses. The Treasury and the IRS intend to issue streamlined procedures for these claims. Read more
