On January 17, 2017, Treasury released an advance copy of Notice 2017-15. While taxpayers who paid gift tax and/or GST tax when making a taxable gift to a same-sex spouse still cannot obtain a refund or credit for periods as to which the statute of limitations has closed, IRS will allow the recomputation of remaining unified credit, GST exemption and portability elections to reinstate the available credits. The Notice prescribes the method by which the taxpayer may do that. In addition, actual gift taxes paid will be recognized as gift tax paid or payable for purposes of computing the federal estate tax at death.
Note that the procedures still place economic burdens on same-sex married couples:
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