Internal Revenue Bulletin:  2013-51 

December 16, 2013 

EMPLOYMENT TAX


Table of Contents

T.D. 9645T.D. 9645

Final regulations under section 3101 of the Code provide guidance on the Additional Hospital Insurance Tax on income above threshold amounts (“Additional Medicare Tax”), as added by the Affordable Care Act. Specifically, these final regulations provide guidance for employers and individuals relating to the implementation of Additional Medicare Tax, relating to the requirement to file a return reporting Additional Medicare Tax, the employer process for making adjustments of underpayments and overpayments of Additional Medicare Tax, and the employer and employee processes for filing a claim for refund for an overpayment of Additional Medicare Tax.


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