The government is issuing the regulations needed to allow gay couples married in states that recognize same-sex marriages to file joint federal tax returns.
Treasury Secretary Jacob Lew says 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.
U.S. & World
The new rules implement the tax aspects of the Supreme Court's ruling in June which invalidated a section of the 1996 Defense of Marriage Act.
The new regulations from Treasury and the Internal Revenue Service implement the court's decision on how legally married same-sex couples should be treated for federal tax purposes.