Today, the IRS issued T.D. 9785, adopting final regulations defining marital status for federal tax purposes. The final regulations reflect the US Supreme Court’s holdings in Obergefell v. Hodges and United States v. Windsor, and take effect on September 2.
The final regulations adopt with changes REG-148998-13, the proposed regulations issued in October 2015. Specifically, the final regulations adopt separate rules for recognizing domestic and foreign marriages for federal tax purposes.