{"abstract":"This document contains final regulations that reflect the holdings of Obergefell v. Hodges, 576 U.S. ___, 135 S. Ct. 2584 (2015), Windsor v. United States, 570 U.S. ___, 133 S. Ct. 2675 (2013), and Revenue Ruling 2013-17 (2013-38 IRB 201), and that define terms in the Internal Revenue Code describing the marital status of taxpayers for federal tax purposes.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2016/09/02/2016-21096.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":20,"title":26},{"chapter":null,"citation_url":null,"part":25,"title":26},{"chapter":null,"citation_url":null,"part":26,"title":26},{"chapter":null,"citation_url":null,"part":31,"title":26},{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"81 FR 60609","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on September 2, 2016.","disposition_notes":null,"docket_ids":["TD 9785"],"dockets":[],"document_number":"2016-21096","effective_on":"2016-09-02","end_page":60617,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2016/09/02/2016-21096.xml","html_url":"https://www.federalregister.gov/documents/2016/09/02/2016-21096/definition-of-terms-relating-to-marital-status","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2016-21096?publication_date=2016-09-02","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2016-09-02/2016-21096/mods.xml","not_received_for_publication":null,"page_length":9,"page_views":{"count":8332,"last_updated":"2026-10-22 22:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2016-09-02/pdf/2016-21096.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2016-21096.pdf?1472674524","publication_date":"2016-09-02","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2016/09/02/2016-21096.txt","regulation_id_number_info":{"1545-BM10":{"issue":"201604","html_url":"https://www.federalregister.gov/regulations/1545-BM10/implementation-of-windsor-","title":"Implementation of Windsor ","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201604&RIN=1545-BM10&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BM10"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BM10/implementation-of-windsor-","title":"Implementation of Windsor "},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2015-0032","supporting_documents_count":0,"docket_id":"IRS-2015-0032","regulation_id_number":"1545-BM10","title":"Definition of Terms Relating to Marital Status (REG-148998-13)","checked_regulationsdotgov_at":"2016-09-22T06:00:18Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":60609,"subtype":null,"title":"Definition of Terms Relating to Marital Status","toc_doc":"Definition of Terms Relating to Marital Status","toc_subject":null,"topics":["Employment taxes","Estate taxes","Estates","Excise taxes","Gift taxes","Income taxes","Penalties","Pensions","Railroad retirement","Reporting and recordkeeping requirements","Social security","Unemployment compensation"],"type":"Rule","volume":81}