# Definition of Terms Relating to Marital Status
> **IRS** · Final regulations. · Published 2016-09-02 · Effective 2016-09-02 · 81 FR 60609
## Document
- **Document number:** 2016-21096
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 81 FR 60609
- **CFR reference:** 26 CFR 1
- **Publication date:** 2016-09-02
- **Effective date:** 2016-09-02
- **Treasury docket:** TD 9785
## 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2016/09/02/2016-21096/definition-of-terms-relating-to-marital-status)
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