Revenue Ruling 2009-39, 94X Examples Revenue Ruling
This revenue ruling illustrates the application of the interest-free adjustment and claim for refund processes under the final regulations promulgated by Treasury Decision 9405 (T.D. 9405), 2008-32 I.R.B. 293. T.D 9405 amends the process for making interest-free adjustments of employment taxes under sections 6205 and 6413 of the Code, and claiming refunds of employment taxes under sections 6402 and 6414.
Revenue Ruling 2012-18, Tips included for both employee and employer taxes.
This ruling provides guidance for employers and employees in a question and answer format regarding taxes imposed on tips under the Federal Insurance Contributions Act (FICA), including information on the difference between tips and service charges, the reporting of the employer share of FICA under section 3121(q) of the Code, and the section 45B credit.
Revenue Ruling 2013-17
This revenue ruling amplifies and clarifies Revenue Ruling 58-66. In Revenue Ruling 58-66, 1958-1 C.B. 60, the Internal Revenue Service determined the status of individuals living in a common-law marriage for Federal income tax purposes. 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.
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
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.