Until May 17, 2004, no state in the U.S. permitted same-sex marriage. But after Massachusetts broke the ice on that day, everything began to change.
By June of 2013, the U.S. Supreme Court declared unconstitutional Section 3 of the federal Defense of Marriage Act. On Feb. 9, Alabama became the 37th state to recognize same-sex marriage. It did so under order of the 11th U.S. Circuit Court of Appeals, which struck down a state constitutional ban.
Since 2013, the IRS has treated same-sex married couples (who were legally married in jurisdictions that recognize their marriages) the same as any other married couple, for federal tax filing purposes.
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