IRS: Two Methods to Adjust Tax Withholding for Same-Sex Spouses

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Employers have two special administrative procedures to correct overpayments of employment taxes for 2013 and prior years for certain same-sex spouse benefits such as employer-provided health care or cafeteria plans, the Internal Revenue Service announced Sept. 23.
Notice 2013-61 adds to the guidance issued in Revenue Ruling 2013-17, released Aug. 29, which announced that the Service would recognize all legally married same-sex couples for federal tax purposes regardless of where the couple lived (169 DTR G-2, 8/30/13).
The adjustment methods are both optional, and are intended to “reduce filing and reporting burdens associated with the optional retroactive application of the holdings” in the revenue ruling, the IRS said.

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