WASHINGTON — The IRS is making it official: The tax agency says it will now recognize same-sex marriages regardless of where they were performed.

The IRS and the Treasury Department also said they will interpret the terms “husband” and “wife” to apply to same-sex spouses as well as opposite-sex spouses.

The IRS proposed the regulations Wednesday to implement the Supreme Court’s decision in June legalizing same-sex marriages in every state.

The Supreme Court ruled 5-4 that the Constitution provides a right to same-sex marriage. Before the ruling, there were 13 states that did not recognize same-sex marriages. Since the ruling, agencies across the federal government have been updating their regulations to reflect the change.

Treasury Secretary Jacob Lew said the regulations would ensure “that all are treated equally under the law.”

“These regulations provide additional clarity on how the federal government will treat same-sex couples for tax purposes in light of the Supreme Court’s historic decision on same-sex marriage,” Lew said.

The IRS has recognized same-sex marriages for tax purposes since 2013, as long as the marriages were performed in states where same-sex marriage was legal. Same-sex marriages are now legal in every state.

The IRS said the regulations would apply to all federal tax provisions in which marriage is a factor, including filing status, exemptions, the standard deduction and employee benefits. The proposed regulations would not apply to domestic partnerships, civil unions or similar relationships, the IRS said.