About Form 4506, Request for Copy of Tax Return Information about Form 4506, Request for Copy of Tax Return, including recent updates, related forms and instructions on how to file. Form 4506 is used by taxpayers to request copies of their tax returns for a fee. About Form 4506-T, Request for Transcript of Tax Return Use Form 4506-T to request tax return information. Taxpayers using a tax year beginning in one calendar year and ending in the following year (fiscal tax year) must file Form 4506-T to request a return transcript. About Form 8839, Qualified Adoption Expenses Information about Form 8839, Qualified Adoption Expenses, including recent updates, related forms and instructions on how to file. Use this form to figure the amount of your adoption credit and any employer-provided adoption benefits you can exclude from your income. About Form W-2, Wage and Tax Statement Information about Form W-2, Wage and Tax Statement, including recent updates, related forms and instructions on how to file. Form W-2 is filed by employers to report wages, tips, and other compensation paid to employees as well as FICA and withheld income taxes. About Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership Information about Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership, including recent updates, related forms and instructions on how to file. A partnership uses this schedule to report the partner's share of the partnership's income, deductions, credits, etc. Notice 2011-72, Tax Treatment of Employer-Provided Cell Phones This notice provides guidance on the tax treatment of cellular telephones or other similar telecommunications equipment (hereinafter collectively “cell phones”) that employers provide to their employees primarily for noncompensatory business purposes. Notice 2012-40, Health Flexible Spending Arrangements not Subject to $2,500 Limit on Salary Reduction Contributions for Plan Years Beginning before 2013 and Comments Requested on Potential Modification of Use-or-Lose Rule This notice provides guidance on the effective date of the $2,500 limit (as indexed for inflation) on salary reduction contributions to health flexible spending arrangements (health FSAs) under § 125(i) of the Internal Revenue Code (Code) (the $2,500 limit) and on the deadline for amending plans to comply with that limit. Notice 2014-1, Sections 125 and 223 – Cafeteria Plans, Flexible Spending Arrangements, and Health Savings Accounts — Elections and Reimbursements for Same-Sex Spouses Following the WindsorSupreme Court Decision This notice provides guidance on the application of the rules under section 125 of the Internal Revenue Code (Code) (relating to cafeteria plans, including health and dependent care flexible spending arrangements (FSAs)), and section 223 of the Code (relating to health savings accounts (HSAs)), as those two provisions relate to the participation by same-sex spouses in certain employee benefit plans following the Supreme Court decision in United States v. Windsor, 570 U.S. ___, 133 S. Ct. 2675 (2013), and the issuance of Rev. Rul. 2013–17, 2013–38 I.R.B. 201. This notice amplifies the previous guidance provided in Rev. Rul. 2013-17. 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.