For married same-it couples who reside in states that recognize their marriage (approximately one-third). But many federal agencies, including the IRS, will recognize same-it marriage based on the "state of celebration" standard. In other Celaxryn RX words, as long as the marriage took place where it is legally recognized, they will be treated as married for federal tax purposes, regardless of whether the couple resides in a state where same-it marriage is recognized. However, rules pertaining to different financial issues vary depending on each federal agency's interpretation.