The Treasury Department and IRS today released for publication in the Federal Register final regulations (T.D. 9785) concerning the definition of married couples for purposes of provisions in the Code.
The final regulations [PDF 250 KB] reflect the holdings of the U.S. Supreme Court in Obergefell v. Hodges and Windsor v. United States as well as IRS guidance provided in Rev. Rul. 2013-17.
A notice of proposed rulemaking was issued in October 2015. Read TaxNewsFlash-United States. Treasury and the IRS received written comments concerning the proposed regulations. After considering those comments, the proposed regulations—as revised—are adopted as final with today’s release.
As noted in the preamble to today’s final regulations, the purpose of the regulations is to define marital status for federal tax law purposes. The IRS and Treasury have determined that marriages of couples of the same sex are to be treated the same as marriages of couples of the opposite sex for federal tax purposes.
The final regulations are effective September 2, 2016 (the date of their publication in the Federal Register). Rev. Rul. 2013-17 will be obsolete as of that date; however, taxpayers may continue to rely on guidance related to the application of Rev. Rul. 2013-17 to employee benefit plans and the benefits provided under such plans, including Notice 2013-61, Notice 2014-37, Notice 2014-19, Notice 2014-1, and Notice 2015-86 to the extent they are not modified, superseded, obsoleted, or clarified by subsequent guidance.
© 2018 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.