Implications for Oregon and Washington Same-Sex Couples

The Oregonian interviewed Jackie a few days back about the recent IRS ruling recognizing same-sex marriage:

Oregon Registered Domestic Partnerships and the IRS Ruling

As Jackie says in the interview, there are many implications to the ruling. It feels a bit like this at times:

Good resources that explain the ruling are coming out all the time. We will post more updates as we find them. But for now here are a few excellent ones:

  • IRS Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions: “The following questions and answers provide information to individuals of the same sex and opposite sex who are in registered domestic partnerships, civil unions or other similar formal relationships that are not marriages under state law. These individuals are not considered as married or spouses for federal tax purposes. …”
  • IRS Frequently Asked Questions for Same Sex Married Couples: “Q2. Can same-sex spouses file federal tax returns using a married filing jointly or married filing separately status? A2. Yes. For tax year 2013 and going forward, same-sex spouses generally must file using a married filing separately or jointly filing status. For tax year 2012 and all prior years, same-sex spouses who file an original tax return on or after Sept. 16, 2013 (the effective date of Rev. Rul. 2013-17), generally must file using a married filing separately or jointly filing status.”
  • The Full Text of the Ruling Itself: “ISSUES 1. Whether, for Federal tax purposes, the terms “spouse,” “husband and wife,” “husband,” and “wife” include an individual married to a person of the same sex, if the individuals are lawfully married under state law, and whether, for those same purposes, the term “marriage” includes such a marriage between individuals of the same sex. …”

As always, feel free to contact Jackie if you have questions about the ruling or want to sit down and talk about how it will affect your specific tax situation.


Here’s a link to our previous post with a nice snippet from the original IRS press release summarizing the decision: