IRS Guidelines on Same-Sex Marriage
Posted on September 13, 2013 View More News
IRS Guidance on recognition of same-sex marriages was issued yesterday (Revenue Ruling 2013-17) – note that the Ruling says:
The holdings of this ruling will be applied prospectively as of September 16, 2013.
Except as provided below, affected taxpayers also may rely on this revenue ruling for the purpose of filing original returns, amended returns, adjusted returns, or claims for credit or refund for any overpayment of tax resulting from these holdings, provided the applicable limitations period for filing such claim under section 6511 has not expired….
Information is available on the IRS website at: