What's the tax ramification for a same-gender couple?

In August of this year, the IRS issued a ruling (Notice 2013-61) that rules that same- gender 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.

:For More information: IRS.gov