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The new rules will cover any same-sex marriage legally entered into in any state where such a marriage is recognized. It will also cover such marriages recognized by U.S. territories, foreign nations and the District of Columbia. The government said that the statute of limitations for filing a refund claim was generally three years from the date the return was filed or two years from the date the tax was paid, whichever was later. As a result, the government said that refund claims can still be filed for tax years 2010, 2011 and 2012. The new IRS and Treasury regulations follow rules changes and guidance that have already been issued by other federal agencies including the office of Personnel Management and the departments of Defense and Health and Human Services. The Supreme Court ruling came in a case filed by Edie Windsor, a resident of New York, who was forced to pay federal estate taxes after the death of Thea Spyer, her lesbian spouse.
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