One of the principle legal questions left in the wake of the United States Supreme Court’s decision striking down key portions of the Defense of Marriage Act (United States v. Windsor) was the tax impact it would have on same-sex spouses. That is, would the IRS now recognize the marriages of same-sex spouses who live in any state, or only in those states that legally recognize same-sex marriages?

For example, if a same-sex couple was married in Massachusetts (which recognizes same-sex marriage) but lives in Florida (which does not recognize such marriages), would the IRS consider them married?

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