• Type: Publication series
  • Date: 9/27/2013

United States – Guidance on Taxation of Same-Sex Spouses’ Benefits 

On September 22, 2013, the U.S. Internal Revenue Service (IRS) issued Notice 2013-61, which provides guidance to employers on how to correct over-payments of FICA taxes and federal income tax withholding with respect to certain benefits provided to same-sex spouses following the U.S. Supreme Court’s decision in United States v. Windsor. Notice 2013-61 sets out two special administrative procedures whereby employers can correct over-payments of federal income and FICA tax in relation to same-sex spouse benefits.

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United States – Guidance on Taxation of Same-Sex Spouses’ Benefits


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