IRS provides refund and adjustment procedures for overwithheld employment taxes on benefits and wages of same-sex spouses

The IRS has provided guidance to employers to make claims for refund or adjustments of overpayments of Federal Insurance Contributions Act (FICA) taxes and federal income tax withholding (employment taxes) that arose from the Supreme Court decision in United States v. Windsor, and Rev. Rul. 2013-17. The notice provides special administrative procedures that can be used by employers to claim refunds or make adjustments of overpayments of employment taxes paid with respect to same-sex spouse benefits for 2013 and a special administrative procedure that can be used with respect to overpayments of FICA taxes for years before 2013.

Source: IRS Notice 2013-61.

For more information on this and related topics, consult the CCH Pension Plan Guide, CCH Employee Benefits Management, and Spencer’s Benefits Reports.

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