The Definition of Marriage According to the Treasury

In 2013, the Supreme Court struck down Section Three of the Defense of Marriage Act, which paved the way for same sex couples to have their marriages legally recognized. On September 2, 2016, the Treasury Department issued final regulations outlining the definition of marriage for federal tax purposes. The regulations provide that:

• A marriage under civil law or common law is recognized as a valid, lawful marriage for federal tax purposes.
• “Spouse” is defined as an individual lawfully married to any other individual.
• “Husband and wife” is defined as two individuals lawfully married to each other regardless of gender.
• Individuals who are joined by civil union, registered domestic partnership, or any other relationship not considered marriage under applicable state law are not considered married for federal tax purposes.
• A domestic marriage is recognized for federal tax purposes if it is recognized by the state, territory, or possession the marriage was performed in; regardless of where the couple is domiciled. Thus, a couple living in a state where same-sex marriages are prohibited may travel to a state where they are permitted, get married there, and it will then be recognized for federal tax purposes.
• A foreign marriage is recognized for federal tax purposes if it is recognized in the country the marriage occurred, and also recognized by any state, territory, or possession of the United States.

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