IRS: Married gays can file jointly

Policy will apply in all states for federal taxes

WASHINGTON The IRS will begin treating married same- sex couples the same as opposite- sex couples for tax purposes regardless of where they live, the administration announced Thursday.

The Treasury Department, following up on the Supreme Court’s ruling in June striking down a key section of the 1996 Defense of Marriage Act, announced that gay and lesbian married couples can file joint federal tax returns.

The government said those couples can do so even if they live instates that do not permit same- sex marriages — although they may have to file state tax returns as if they were not married, depending on state laws.

Thirteen states and the District of Columbia permit same- sex marriage.

Treasury Secretary Jacob Lew said the new rules, which take effect Sept. 16, will provide “clear, coherent tax- filing guidance for all legally married same- sex couples nationwide.”

Not all same- sex couples will benefit from the decision; some may pay higher income taxes as a result of the “marriage penalty.”

The high court ruling came in a case filed by Edie Windsor, who was forced to pay $ 363,000 in federal estate taxes after the death of her wife, Thea Spyer. The court upheld lower courts in justifying her claim against the law.

The new Treasury- Internal Revenue Service guidelines will apply to all federal taxes, including income, gift and estate taxes. They affect personal and dependent exemptions and deductions, employee benefits, IRA contributions and tax credits.

The biggest financial bonanza for some couples will be the tax exclusion for employer- paid health insurance, which many same- sex spouses bought on an after- tax basis. That could be worth more than $ 1,000

per couple.