IRS Proposed Rules Would Include Same-Sex Spouses in Terms Related to Marital Status | Practical Law
The Internal Revenue Service (IRS) has issued proposed regulations that would amend existing regulations to provide that, for federal tax purposes, terms indicating sex (for example, "husband" or "wife") are interpreted in a neutral way to include same-sex and opposite-sex spouses. The changes would not apply to individuals in domestic partnerships or similar relationships.