Same Sex Couples: Guidance for Employers


The IRS has released Notice 2013-61PDF, providing guidance to employers and employees for making claims for refund or adjustments of overpayments of Federal Insurance Contributions Act (FICA) taxes and federal income tax withholding (employment taxes).  This notice reflects the Supreme Court decision in United States v. Windsor, and the holdings of Revenue Ruling 2013-17, released in August.

You can view a list of frequently asked questions about tax issues affecting same-sex spouses.