IRS Offers Expanded Guidance on Taxation of Benefits for Same-Sex Spouses

The Internal Revenue Service has issued additional guidance on the application of rules under Section 125 of the Internal Revenue Code, which relates to “Cafeteria Plans,” including health and dependent care flexible spending arrangements (FSAs); and Section 223 of the Code, which related to health savings plans (HSAs).

 The guidance was made necessary by the Supreme Court decision in United States v. Windsor, which was a challenge to the Defense of Marriage Act.  It amplifies the previous guidance provided in Revenue Rule 2013-17.

The full text of the guidance can be found here.

Source:  Internal Revenue Service at http://www.irs.gov/pub/irs-drop/n-14-01.pdf