The ruling applies whether or not the couple lives in a jurisdiction that recognizes same-sex marriage. It applies to all federal tax provisions in which marriage is a factor, including filing status, exemptions, standard deductions, employee benefits and IRA contributions, a Treasury Department statement said.
Those in same-sex marriages and choosing to be considered married can also file amended returns for prior years. The statute of limitations is generally three years from the date the return was filed, or two years from the date taxes were paid.
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