News & Analysis as of September 20, 2024

Tax Refunds

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Federal Insurance Contribution Act (FICA) Taxes are United States federal payroll taxes levied to fund the Social Security and Medicare system. FICA Taxes burdens are divided between employers and employees and... more +

Treasury Department/IRS Issue Guidance Instructing Employers on How to Make Claims for FICA Refunds or Credits Post-Windsor

Mintz - Employment, Labor & Benefits... on 11/22/2013

On June 26, 2013, in United States v. Windsor, the Supreme Court held that section 3 of the Defense of Marriage Act (DOMA) is unconstitutional. (For a discussion of the issues and holding in United States v. Windsor, please...more

IRS Guidance on Employment and Income Tax Refunds on Same-Sex Spouse Benefits

McDermott Will & Emery on 10/17/2013

Employers extending benefit coverage to employees’ same-sex spouses and partners should review their payroll procedures to ensure that such coverages are properly taxed for federal income and FICA tax purposes. Employers...more

IRS Provides Special Rules for Refund of Employer-Paid Taxes Related to Imputed Income for Same-Sex Spouse Benefits

Katten Muchin Rosenman LLP on 10/2/2013

On September 23, the Internal Revenue Service released Notice 2013-61, which provides special rules for those making claims for refunds or adjustments of Federal Insurance Contributions Act (FICA) taxes and federal employment...more

Supreme Court DOMA Decision—Part II: Wage Overstatements and Tax Refunds

Ogletree, Deakins, Nash, Smoak & Stewart,... on 7/26/2013

In part one of this two-part series, “Supreme Court DOMA Decision — Part I: Fringe Benefits and Other Tax Implications,” I reviewed the fringe benefit and tax implications of the United States v. Windsor decision....more

Married Same-Sex Couples Should File Protective Claims For Tax Refunds Now

Carlton Fields on 4/10/2013

When the Supreme Court ultimately decides United States v. Windsor, it could strike down the portion of the Defense of Marriage Act (DOMA) that prohibits married same-sex couples from receiving the federal benefits provided...more

Employer Tax Considerations for Supreme Court’s Pending DOMA Decision

Morgan Lewis on 4/9/2013

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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