Legal Same-Sex Marriages – Recognized For Federal Tax Purposes Providing Benefits and Protections Under Federal Tax Law.

 

Effective September 16, 2013, Internal Revenue Service (IRS) Revenue Ruling 2013-17 will allow same-sex couples to be treated as “married” for all federal tax purposes including federal tax filing status, claiming personal and dependency exemptions, and employee benefits provided they are able to provide proof of legal marriage in one of the 50 states, the District of Columbia, a U.S. Territory, or a foreign country that legally recognizes same-sex marriages.

 

Starting September 16, 2013, legally married same sex couples will be able to do the following:

  • Enroll their spouse into RCUH’s Health Plans on a pre-tax payroll deduction basis.
    • Employees who marry a same-sex spouse on or after September 16, 2013 will be given thirty (30) days from date of marriage to enroll their spouse.
    • Employees who were married to a same-sex spouse prior to September 16, 2013 will be given thirty (30) days (i.e. October 16, 2013) from September 16, 2013 to enroll their spouse.
  • File Federal Tax returns under a “married” status.

 

How do I make these changes?

 

RCUH Medical and Dental Plans:

W-4 Federal Tax Withholding:

  • Log into Employee Self Service, go to Payroll and Compensation
  • Change marital status to “married” under W-4 Tax Information

 

RCUH will provide subsequent updates as more details on the Defense of Marriage Act (DOMA) become available. For specific information, employees should consult with their personal tax attorney. Should you have any questions, please email RCUH benefits at [email protected]