Today the IRS announced that it will recognize all legal marriages of same-sex couples. Revenue Ruling 2013-17.
- It won't matter where you were married -- in the United States or in a foreign country.
- It won't matter whether the state where you now live recognizes same-sex marriages.
- However, you have to be really married. This doesn't apply to civil unions, domestic partnerships, etc.
This is major expansion of the Supreme Court's ruling in United States v. Windsor, 133 S. Ct. 2675 (2013). Windsor's facts involved a couple whose marriage was recognized in the state where they lived, and that fact was a major driving force in the Court's legal analysis.