Currently, you can file your federal taxes as "married" if you got married in any state that recognizes marriage equality. This right does not end when you move

Currently, you can file your federal taxes as "married" if you got married in any state that recognizes marriage equality. This right does not end when you move to a different state, so there are couples who have to file as two singles in Alabama but as married to the federal government because they got married in Vermont. So, the answer to your second question is: status quo. The first question would probably decided by a judge.