IRS issues "state of celebration" rule for same-sex marriages

The IRS recently issued a ruling that will treat same-sex married couples the same as opposite-sex couples for federal tax purposes as long as the marriage occurred in a jurisdiction that recognizes same-sex marriages as legal. This ruling, known as the "state of celebration" rule means same-sex couples can live anywhere they like, and they'll be considered married for tax purposes as long as the marriage itself occurred where it was legal.