For the latest information about developments related to Form 706-QDT and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form706qdt.
For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. The term “spouse” includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. See Rev. Rul. 2013–17, 2013–38 IRB 201, for more details.
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