New Chart on Federal and State Tax Treatment of Same-Sex Couple Benefits Added

Author: Rena Pirsos, XpertHR Legal Editor

A new chart on Federal and State Tax Treatment of Same-Sex Couple Benefits has been added to the Quick Reference Tool. This chart summarizes federal and state laws regarding the recognition of same-sex marriages, civil unions and/or domestic partnerships, and the taxation of the value of benefits provided by an employer to an employee's same-sex spouse or civil union or domestic partner. The chart will be updated when any changes in the law occur.

Additional Resources

Taxation of Employee Benefits > Nontraditional Living Arrangements

IRS Will Recognize All Legal Same-Sex Marriages for Federal Tax Purposes

IRS Issues Guidance on Claiming Post-Windsor Payroll Tax Refunds, Credits and Adjustments

LGBT Rights in States and Major Municipalities