IRS Procedures for Claiming Post-Windsor Payroll Tax Refunds, Credits and Adjustments Added

Author: Rena Pirsos, XpertHR Legal Editor

The Taxation of Employee Benefits section of the Employment Law Manual has been updated, in the Nontraditional Living Arrangements subsection, with an explanation of IRS Notice 2013-61, which further implements the recent Supreme Court decision on same-sex marriage in United States v. Windsor. The Notice tells employers and employees how to go about claiming a refund, credit or adjustment of overpayments of Social Security and Medicare (FICA) taxes and withheld federal income tax with respect to health insurance coverage and certain fringe benefits provided, and compensation paid, to same-sex spouses.