Internal Revenue Bulletin:  2013-44 

October 28, 2013 

EMPLOYMENT TAX


Table of Contents

Notice 2013–61Notice 2013–61

This notice provides guidance for employers and employees to make claims for refund or adjustments of overpayments of Federal Insurance Contributions Act (FICA) taxes and Federal income tax withholding resulting from the Supreme Court decision in United States v. Windsor, 570 U.S. ___ , 133 S.Ct. 2675 (2013) decision and Revenue Ruling 2013–17, 2013–38 I.R.B. 201.


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