WASHINGTON (AP) - The IRS is making it official: The tax agency says it will now recognize same-sex marriages regardless of where they were performed.
The IRS and the Treasury Department also said they will interpret the terms "husband" and "wife" to apply to same-sex spouses as well as opposite-sex spouses.
The agency proposed the regulations Wednesday to implement the Supreme Court's decision in June legalizing same-sex marriages in every state.
The IRS has recognized same-sex marriages for tax purposes since 2013, as long as they were performed in states where the marriages were legal.
Officials said the regulations would apply to all federal tax provisions in which marriage is a factor, including filing status, exemptions, the standard deduction and employee benefits.
