WASHINGTON – The U.S. Department of the Treasury and the Internal Revenue Service (IRS) announced Thursday that all legally-married same-sex couples, regardless of where they live, will be recognized for federal tax purposes. 
 
 Under the new rules, same-sex couples who are legally married will be treated as married for all federal tax purposes, including income, estate and gift taxes. The ruling applies regardless of whether the couple resides in a state or jurisdiction that recognizes their marriage. 
 
 Treasury Secretary Jacob Lew said the new rules will provide “clear, coherent tax filing guidance for all legally married same-sex couples nationwide.” 
 
 Lew said the regulations also make clear that legally married same-sex couples will be able to move freely throughout the country and their federal tax filing status will not change. 
 
 The rules will cover all federal tax provisions where marriage is a factor including the taxpayer’s filing status, personal and dependent exemptions and standard deductions, and will apply to any same-sex marriage legally entered into in any state where such a marriage is recognized. 
 
 It will also cover such marriages recognized by U.S. territories, foreign nations and the District of Columbia. 
 
 The government said that the statute of limitations for filing a refund claim was generally three years from the date the return was filed or two years from the date the tax was paid, whichever was later. As a result, the government said that refund claims can still be filed for tax years 2010, 2011 and 2012. 
 
 The policy change comes in response to the recent Supreme Court decision, which held Section 3 of the Defense of Marriage Act (DOMA) unconstitutional, as it prohibited the federal government from recognizing the legal marriages of same-sex couples. 
 
 The ruling came in a case filed by Edie Windsor, a resident of New York, who was forced to pay federal estate taxes after the death of Thea Spyer, her lesbian spouse. 
 
 Prior to Thursday’s announcement, lawfully married same-sex couples were forced to declare themselves “unmarried” on their federal income tax returns, and transfers of property, gifts and inheritances between same-sex spouses were taxed, unlike those between opposite-sex spouses – as was the case in Windsor’s challenge to DOMA. 
 
 “With today’s ruling, committed and loving gay and lesbian married couples will now be treated equally under our nation’s federal tax laws, regardless of what state they call home,” said Human Rights Campaign president Chad Griffin. “These families finally have access to crucial tax benefits and protections previously denied to them under the discriminatory Defense of Marriage Act.” 
 
 Also Thursday, the U.S. Department of Health and Human Services (HHS) announced that all beneficiaries in private Medicare plans have access to equal coverage when it comes to care in a nursing home where their spouse lives. 
 
 Agencies are expected to continue to announce decisions on how benefits will flow to same-sex couples. 
 
 Associated Press contributed to this report. 
 
 
 
 
 
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 Treasury Department, Internal Revenue Service to recognize same-sex marriages even when couples have moved to states that do not allow such unions 
 
 The Internal Revenue Service building in Washington is seen March 13. (Photo: Susan Walsh, AP) Story Highlights Decision follows Supreme Court ruling in June 
 
 All married couples will qualify, even if they have moved 
 
 But not all couples will come out ahead on their taxes 
 
 WASHINGTON — Married same-sex couples will be treated the same as opposite-sex couples for tax purposes, the Obama administration announced Thursday, regardless of where they live now. 
 
 The Treasury Department, following up on the Supreme Court's ruling in June striking down a key section of the 1996 Defense of Marriage Act, announced that gay and lesbian married couples can file joint federal tax returns. 
 
 Importantly, the government said those couples can do so even if they have moved to states that do not permit same-sex marriages — although they may have to file their state tax returns as if they were not married, depending on state laws. The same is not true for Social Security, which will only recognize couples living in states that allow same-sex marriages. 
 
 Thirteen states and the District of Columbia permit same-sex couples to marry. The states are California, Connecticut, Delaware, Iowa, Maine, Maryland, Massachusetts, Minnesota, New Hampshire, New York, Rhode Island, Vermont and Washington. 
 
 Treasury Secretary Jacob Lew said the new rules, which take effect Sept. 16, will provide "clear, coherent tax-filing guidance for all legally married same-sex couples nationwide." 
 
 Not all same-sex couples will benefit from the decision; some may pay higher income taxes as a result of the "marriage penalty." All will have the opportunity to amend their tax returns from 2010-12 — but only if they choose. 
 
 The high court ruling came in a case filed by Edie Windsor, an octogenarian from New York who was forced to pay $363,000 in federal estate taxes after the death of her lesbian spouse, Thea Spyer. The court upheld lower courts in justifying her claim against the law passed by Congress during the Clinton administration. 
 
 The new Treasury-Internal Revenue Service guidelines will apply to all federal taxes, including income, gift and estate taxes. They affect personal and dependent exemptions and deductions, employee benefits, IRA contributions and tax credits. 
 
 The biggest financial bonanza for some couples will be the tax exclusion for employer-paid health insurance, which many same-sex spouses previously bought on an after-tax basis. That could be worth more than $1,000 per couple. 
 
 "This is uniformly good for everybody," said Todd Solomon, a lawyer who specializes in pension plans and benefits. "Their health benefits just went from taxable to non-taxable." 
 
 Chad Griffin, president of the Human Rights Campaign, the nation's largest gay-rights group, said same-sex families "finally have access to crucial tax benefits and protections previously denied to them under the discriminatory Defense of Marriage Act." 
 
 The new guidelines will not affect couples who are in civil unions or domestic partnerships rather than legal marriages. 
 
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– It's another milestone for gay marriage, this one involving joint tax returns. The IRS says it will recognize all legally married gay couples, even if they no longer live in states that allow same-sex marriage, reports LGBTQ Nation. They can move wherever they want, and their federal tax status won't change. The new rule will provide “clear, coherent tax filing guidance for all legally married same-sex couples nationwide," says Treasury chief Jack Lew. The shift will bestow upon those couples the same tax benefits that hetero couples enjoy, though some may end up paying higher income taxes under the "marriage penalty," notes USA Today. The rule applies only to those who are in legal marriages and not, say, civil unions. Gay couples can amend returns going back to 2010 if they want. The move stems from the Supreme Court's decision to gut the Defense of Marriage Act in June, a case that revolved around a lesbian woman who got hit with a huge estate-tax bill when her spouse died.