Same Sex Couples: Guidance for Employers
The IRS has released Notice 2013-61, providing guidance to employers and employees for making claims for refund or adjustments of overpayments of Federal Insurance Contributions Act (FICA) taxes and federal income tax withholding (employment taxes). This notice reflects the Supreme Court decision in United States v. Windsor, and the holdings of Revenue Ruling 2013-17, released in August.
The notice also provides special administrative procedures that employers can use:
• Claim refunds or make adjustments of overpayments of employment taxes paid with respect to same-sex spouse benefits for 2013
• FICA taxes overpayments for years before 2013
The special administrative procedures provided in the notice are optional.
You can view a list of frequently asked questions about tax issues affecting same-sex spouses.