The IRS ruled last week that it will recognize same-sex couples even if they reside in a state that does not recognize their marriage, provided they were lawfully married in a state that does. The decision was in the wake of the Supreme Court’s recent DOMA decision, which had raised a number of tax issues.

“The ruling that came out last Thursday said the IRS will treat same-sex married couples as married even if they live in a non-recognition state,” said Marvin Kirsner, a shareholder in the tax department of Greenberg Traurig, LLP. “It’s analogous to a 1958 revenue ruling, which dealt with common-law marriages. The IRS said we recognize a marriage if it was the law of the state where the marriage arose. For federal income tax purposes, if you move to another state that doesn’t recognize common-law marriage, we will still recognize it. That’s one of the bases of the current ruling.”

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