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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 E.S. Windsor, 2013-2 ustc ¶50,400 (TAXDAY, 2013/06/27, J.1) and Rev. Rul. 2013-17, I.R.B. 2013-38, 201. 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. Continue Reading

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