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Internal Revenue Bulletin:  2013-7 

February 11, 2013 


Table of Contents

Notice 2013-8 Notice 2013-8

This notice provides a special administrative procedure that allows employers that treated transit benefits in excess of $125 per month per employee as wages in 2012 and have not yet filed their fourth quarter Form 941 for 2012 to make the necessary corrections on their fourth quarter Form 941.

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