IRS will recognize all gay marriages that were legal where performed

"All legally married same-sex couples will be recognized for federal tax purposes, regardless of whether the state where they live recognizes the marriage, the Treasury Department and the Internal Revenue Service said Thursday. ...

"The Treasury said that 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 I.R.A., and claiming the earned income tax credit or child tax credit.”

"The ruling applies to all legal marriages made in the United States or foreign countries. But it does not extend to civil unions, registered domestic partnerships or other legal relationships, the Treasury said. Same-sex spouses will be able to file as married couples for the 2013 tax year, the Treasury said, and will also be able to file amended returns for certain prior tax years, meaning that many couples might be eligible for refunds.

From "I.R.S. to Recognize All Gay Marriages, Regardless of State" By ANNIE LOWREY, NY Times 8/29/13

Such couples will NOT have the option of filing as single. Like other married couples, they will have to file jointly, or as "married filing separately" starting with tax year 2013.

The ruling does NOT affect social security benefit eligibility.