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Employment Tax Defense of Marriage Act

Ogletree, Deakins, Nash, Smoak & Stewart,...

Correcting Employment Taxes for Same-Sex Spouses: Optional Procedures After Windsor

On September 23, 2013, the Internal Revenue Service (IRS) released Notice 2013-61, which provides optional administrative procedures that employers may use to correct overpayments of employment taxes paid for 2013 and prior...more

Morgan Lewis

Employer Tax Considerations for Supreme Court’s Pending DOMA Decision

Morgan Lewis on

High Court considers the constitutionality of DOMA, which may create tax-refund opportunities for employers and employees before April 15....more

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