Information for same-sex married couples
Since the Marriage Equality Act (the Act) took effect on July 24, 2011, all marriages, whether between same-sex couples or different-sex couples, are treated equally under the laws of New York.
As a result of the Supreme Court's decision United States v. Windsor, and IRS Revenue Ruling 2013-17, for federal tax purposes the IRS will recognize a marriage between a same-sex couple that is a legal marriage under the laws of the jurisdiction (either domestic or foreign) where the marriage was performed.
For all taxes administered by the Tax Department, any references in the Tax Law or department documents to:
- spouse or married individual includes a person in a marriage with a same-sex spouse
- husband, wife, and spouse should be read as gender neutral to reflect both different-sex and same-sex couples
- marriage also includes a marriage between a same-sex couple
For more information see:
- TSB-M-13(5)I, (10)M, Information for Same-Sex Married Couples
- TSB-M-11(8)C, (8)I, (7)M, (1)MCTMT, (1)R, (12)S, The Marriage Equality Act
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Updated: