I’m going to call this ruling the “GO F-Yourself Alabama!” rule.
IRS Announces “State of Celebration” Rule to Determine Validity of Same-Sex Marriages for Federal Tax Purposes
As a follow-up to the U.S. Supreme Court’s recent DOMA decision requiring that same-sex marriages be treated like opposite sex marriages for purposes of federal laws, the Internal Revenue Service will apply a “state of celebration” rule for purposes of determining whether a couple is married. Same-sex couples legally married in jurisdictions that recognize their marriages will be treated as married for federal tax purposes, regardless of the rules in the jurisdiction in which the couple resides. This ruling is effective as of September 16, 2013, but may be relied upon for prior periods. This guidance applies to retirement and health and welfare employee benefit plans, as well as individual retirement accounts