The National Directory of Certified Public Accountants

Ask A CPA - Defense of Marriage Act

Same Sex Couples - Other Tax Provisions

Same-sex couples will be treated as married for all federal tax purposes, including income and gift and estate taxes. The ruling applies to all federal tax provisions where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA and claiming the earned income tax credit or child tax credit.

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