Issue Number: 2013-35Inside This Issue
- Treasury and IRS: All Legal Same-Sex Marriages Will Be Recognized for Federal Tax Purposes
- e-Services Unavailable this Weekend
- Technical Guidance
1. Treasury and IRS: All Legal Same-Sex Marriages Will Be Recognized for Federal Tax Purposes
The U.S. Department of the Treasury and the Internal Revenue Service ruled this week that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes. The ruling applies regardless of whether the couple lives in a jurisdiction that recognizes same-sex marriage or a jurisdiction that does not recognize same-sex marriage. Back to top
2. e-Services Unavailable this Weekend
There is a planned power outage scheduled this weekend from Saturday, Aug. 31 at 5 p.m. EDT through Tuesday, Sept. 3 at 12:00 p.m. All e-Services products, including the Transcript Delivery System, e-file Application, Registration, Disclosure Authorization, Electronic Account Resolution and TIN Matching will be unavailable during this time. There will be several changes made to e-services while the system is unavailable including the retirement of Disclosure Authorization (DA) and Electronic Account Resolution (EAR) and TIN Matching reengineering. Additional information for TIN Matching Re-engineering is available on the e-services page under Tax Professionals. As with any upgrade, users could experience intermittent downtime for the first few days following implementation. If you experience problems, you may contact the e-help Desk at 866-255-0654. Back to top
3. Technical Guidance
REG-113792-13, Tax Credit for Employee Health Insurance Expenses of Small Employers, provides guidance on the tax credit available to certain small employers that offer health insurance coverage to their employees under section 45R of the Internal Revenue Code, enacted by the Patient Protection and Affordable Care Act. These proposed regulations affect certain taxable employers and certain tax-exempt employers, and generally incorporate the provisions of Notice 2010-44 and Notice 2010-82 as modified to reflect the differences between the statutory provisions applicable to years before 2014 and those applicable to years after 2013. Section 45R(d)(4) and these proposed regulations require that, for tax years beginning during or after 2014, the health insurance coverage described in a qualifying arrangement be a QHP offered by an employer to its employees through a SHOP Exchange (but see section II.I of the preamble for a description of certain transition guidance for 2014).
Comments and request for a public hearing must be received by Nov. 25, 2013. TD 9632, Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage. Final regulations on the requirement to maintain minimum essential coverage enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the TRICARE Affirmation Act and Public Law 111-173. These final regulations provide guidance to individual taxpayers on the liability under section 5000A of the Internal Revenue Code for the shared responsibility payment for not maintaining minimum essential coverage and largely finalize the rules in the notice of proposed rulemaking published in the Federal Register on Feb. 1, 2013. The effective date of these final regulations is Aug. 30, 2013. These regulations were published in the Federal Register Aug. 30, 2013. Revenue Ruling 2013-17 updates Revenue Ruling 58-66. In Revenue Ruling 58-66, 1958-1 C.B. 60, the Internal Revenue Service determined the status of individuals living in a common-law marriage for Federal income tax purposes. This revenue ruling would determine the status of individuals of the same-sex who are lawfully married under the laws of a state that recognizes such marriages. Revenue Ruling 2013-17 will be in IRS 2013-38, dated Sept. 16, 2013. Revenue Procedure 2013-33 provides the domestic asset/liability percentages and domestic investment yields needed by foreign life insurance companies and foreign property and liability insurance companies to compute their minimum effectively connected net investment income under section 842(b) of the Internal Revenue Code for taxable years beginning after Dec. 31, 2011. This revenue procedure will be in Internal Revenue Bulletin 2013-38, dated Sept. 16, 2013. Notice 2013-55 modifies and supersedes the appendix to Notice 2013-1, which provides a list of tribes that have settled trust management litigation cases against the United States, because two new tribes had settled trust management litigation cases since the publication of Notice 2013-1. Notice 2013-55 will appear in IRB 2013-38 dated Sept. 16, 2013. Back to top
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2013-9-4
