IRS leads federal government in extending recognition of marriage to same-sex to couples.

Same-sex couples lawfully married in one state are now considered married for federal tax purposes regardless of residence.  IRS Revenue Ruling 2013–17 follows the Federal District Court in Obergefell v Kasich (SD Ohio, July 22, 2013) 2103 US Dist Lexis 102077.  In the federal case: Same-sex Ohio residents flew to Maryland, got married, and flew home. The federal court held that they were married under state law because Ohio generally recognizes foreign state marriages. The IRS ruling first recognizes gay marriages implying that couples from states that don’t recognize same-sex marriage can come to a state that permits nonresidents to marry - get married, go home, and be considered married for federal tax purposes but then the IRS questions civil unions. Today's IRS position appears to be that the term “marriage” doesn't include registered domestic partners and civil unions or other formal similar relationships that aren't denominated as a marriage under state law. Impact: Changes in federal tax and benefits status for couples in non-traditional or LBGT relationships may also impact the structure of some future business relationships as well.