The IRS ruled that same-sex couples legally married will be treated as married under federal tax law. It doesn’t matter if those couples live in an area that recognizes their marriage, as long as they were married in a place that recognizes it. IRS Notice 2013-61 was issued September 23, 2013 geared for same-sex spouses to guide them with the process to claim refunds or adjust over payments of FICA and employment taxes caused by certain benefits and pay given to same-sex spouses. This will change many things for married same sex couples including: come, gift and estate taxes, claiming personal exemptions, filing status, dependent exemptions, employee benefits, contributing to an IRA, earned income tax credit, child tax credit, and taking the standard deduction. It doesn’t apply to domestic partnerships or civil unions.
With the statute of limitations, legally married same-sex couples can go back and file original or amended returns for the past three years…however, it’s not required.