Recognition of same-sex couples
While DOMA was in effect, the federal government, and thus the IRS, did not recognize same-sex marriage, so these couples were ineligible for more than 1,000 federal benefits for which straight couples may qualify. While it seems the DOMA ruling opens these benefits to all, there is still uncertainty regarding how the IRS will ultimately recognize same-sex marriages.
At the time of publication, the IRS looked to country or state law to determine the legality of a same-sex marriage. This means that same-sex couples married and residing in states that do not recognize same-sex marriage remain ineligible for federal benefits afforded married couples. However, if the couple was married in a state where same-sex marriage is legal but resides in a state where it is not, the IRS will recognize the marriage.