Married Same Sex Couples and New Federal Ruling

The U.S. Department of the Treasury and the Internal Revenue Service (IRS) ruled on August 29, 2013 that same sex couples who are legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes.

The ruling applies regardless of whether or not the couple lives in a state that recognizes same-sex marriage. However, the ruling does not apply to registered domestic partnerships, civil unions or similar formal relationships recognized under state law.

Emory has offered, and will continue to offer, benefits coverage for Same Sex Domestic Partners (SSDPs), however the benefit provided to the partner has been taxable to the employee. With this new ruling, same sex married couples will receive the same pre-tax benefit as opposite sex married couples. This applies to medical, dental and vision benefits for covered spouses and/or spouse’s children.

Married same sex couples are asked to contact the benefits department to update their benefits records correctly. Complete instructions can be accessed here. The Benefits Department sent an email to those Emory employees who currently cover a SSDP on Sept. 13.