Federal Taxes (POC Rule)
The Internal Revenue Service (IRS) has stated that legally married same-sex couples will be treated as married for all federal tax purposes regardless of where the couple resides. This means that there will no longer be federal taxes on spousal benefits provided by employers. Also, since the IRS has a policy of allowing the filing of amended income tax returns up to 3 years from the original due date, it may be beneficial for some couples to file amended returns as married. (Note that while you may filed amended returns, you are not required to do so). Married same-sex couples will no longer need to pay a gift or estate tax on transfers of property to a spouse.
- Treasury and IRS Announcement
- IRS Definition of Marriage
- Federal Tax FAQ For Married Same-Sex Couples
The IRS is providing guidance to employees and employers concerning cafeteria plans, FSAs and HSAs. The guidance clarifies that limits on contributions to FSAs and HSAs apply to same-sex married couples, regardless of where the couple resides.
The IRS has made it clear that registered domestic partners and civil union couples will be treated as unmarried and will not be eligible for any of the benefits provided to married couples.
Same-sex married couples will be eligible for advanced payment of the premium tax credit and cost-sharing reductions under the Affordable Care Act regardless of where the couple resides.
The IRS is providing guidance to employers about the recovery of FICA taxes collected on same-sex spousal benefits.
The IRS issued guidance that qualified retirement plans must treat same-sex spouses the same as different-sex spouses regardless of where the couple resides.
The IRS issued instructions on what to do if an employer continues to include the value of the spouse's health plan coverage in the employee's gross pay or considers the spouse's part of the premium as post-tax instead of as pre-tax.