Publication 15-B, Employer's Tax Guide to Fringe Benefits
This publication supplements Publication 15 (Circular E), Employer's Tax Guide, and Publication 15-A, Employer's Supplemental Tax Guide. It contains information for employers on the employment tax treatment of fringe benefits.
Notice 2013-61, Application of Windsor Decision and Revenue Ruling 2013–17 to Employment Taxes and Special Administrative Procedures for Employers to Make Adjustments or Claims for Refund or Credit
Revenue Ruling 2013-17, This revenue ruling determines the status of individuals of the same-sex who are lawfully married under the laws of a state that recognizes such marriages for Federal tax purposes.
Other Items You May Find Useful:
Notice 2014-1, Cafeteria Plans, FSAs, and HSAs for Same-Sex Spouses
Publication 15, Employer's Tax Guide
Publication 15-A, Employer's Supplemental Tax Guide
Comment on Publication 15-B
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