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Nov 30 2012

IRS Issues FAQs Relating to Federal Tax Treatment of Same-Sex Couples

On August 4, 2012, the IRS released a set of Frequently Asked Questions and answers (“FAQs”) relating to the federal tax treatment of same-sex couples. The FAQs reiterate the IRS’s position that legally married same-sex couples may not file their tax returns using the married filing jointly or married filing separately status. The FAQs also clarify that if the same-sex partner is the stepparent of his or her partner’s child under the laws of the state in which the couple resides, then the same-sex parent is the stepparent of the child for federal income tax purposes. The IRS has not stated how this position affects group health plan coverage in states where same-sex marriage is legal.