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Employee A was married to same-sex Spouse B at all times during 2012.Employee A elected coverage for Spouse B through Employer’s group health plan beginning Jan. The value of the employer-funded portion of Spouse B’s health coverage was 0 per month.Employee C purchased health coverage for Spouse D through Employer’s group health plan beginning March 1, 2012. In the situations described in FAQ #10 and FAQ #11, may the employee claim a refund for the social security and Medicare taxes paid on the benefits if the employer will not? The employee should seek a refund of Social Security and Medicare taxes from his or her employer first.The premium paid by Employee C for Spouse D’s health coverage was 0 per month. 2013-17 allows taxpayers to file amended returns that relate to prior periods in reliance on the rules in Rev. 2013-17 with respect to many matters, this rule does not extend to matters relating to qualified retirement plans. Will the IRS issue further guidance on how qualified retirement plans and other tax-favored retirement arrangements must comply with Windsor and Rev. However, if the employer indicates an intention not to file a claim or adjust the overpaid Social Security and Medicare taxes, the employee may claim a refund of any overpayment of employee Social Security and Medicare taxes by filing Form 843, Claim for Refund and Request for Abatement.For a discussion regarding refunds of Social Security and Medicare taxes, see Q&A #12 and Q&A #13. Employer sponsors a group health plan covering eligible employees and their dependents and spouses (including same-sex spouses).Fifty percent of the cost of health coverage elected by employees is paid by Employer.Notice 2013-61 provides special administrative procedures for employers to file claims for refunds or make adjustments for an overpayment of social security taxes and Medicare taxes on same-sex spouse benefits.If the FUTA taxes for the domestic service were reported on Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return, the individual employer can file an amended Form 940 for the prior year to obtain a refund.

16, 2013, may choose (but are not required) to amend their federal tax returns to file using married filing separately or jointly filing status.Notice 2013-61 provides special administrative procedures for employers to file claims for refunds or make adjustments for overpayments of Social Security taxes and Medicare taxes paid on same-sex spouse benefits. In the situations described in Q&A #10 and Q&A #11, may the employer claim a refund or make an adjustment of income tax withholding that was withheld from the employee with respect to the benefits in prior years? The employee may file for any refund of income tax due for prior years on Form 1040X, provided the period of limitations for claiming a refund has not expired. Employers may make adjustments for income tax withholding that was overwithheld from an employee in the current year provided the employer has repaid or reimbursed the employee for the overwithheld income tax before the end of the calendar year. If an employer cannot locate a former employee with a same-sex spouse who received the benefits described in Q&A #10 and Q&A #11, may the employer still claim a refund of the employer portion of the Social Security and Medicare taxes on the benefits? Yes, if the employer makes reasonable attempts to locate an employee who received the benefits described in Q&A #10 and Q&A #11 that were treated as wages but the employer is unable to locate the employee, the employer can claim a refund of the employer portion of Social Security and Medicare taxes, but not the employee portion. 31, 2013, and corrects the overpayment on a Form 941-X) is required to obtain such written statement from each affected employee. If an individual employed his or her same-sex spouse to perform domestic (household) services in the individual’s private home, can the individual get a refund of Social Security, Medicare and FUTA taxes on wages that the individual paid to the spouse for such service?Also, if an employee is notified and given the opportunity to participate in the claim for refund of Social Security and Medicare taxes but declines in writing, the employer can claim a refund of the employer portion of the taxes, but not the employee portion. If so, which forms should the individual use to claim refunds? Yes, if the period of limitations for filing a claim for refund is open, the individual can get a refund of Social Security, Medicare and FUTA taxes paid on remuneration for domestic services in the individual’s private home that were performed by his or her same sex spouse as the individual’s employee.In the open enrollment period for the 2012 plan year, Employee C elected to purchase self-only health coverage through salary reduction under Employer’s cafeteria plan. It is expected that future guidance will address the following, among other issues: Q20. Spouses that wholly own and operate an unincorporated business and that meet certain other requirements may avoid Federal partnership tax treatment by electing to be a Qualified Joint Venture.On March 1, 2012, Employee C was married to same-sex spouse D. The IRS intends to issue further guidance on how qualified retirement plans and other tax-favored retirement arrangements must comply with Windsor and Rev. Can a same-sex married couple elect to treat a jointly owned and operated unincorporated business as a Qualified Joint Venture? For more information on Qualified Joint Ventures, see the tax topic “Married Couples in Business.” Q21. If the period of limitations for filing a claim for refund is open and the employee has not been reimbursed by the employer for the Social Security and Medicare taxes and has not authorized the employer to file a claim for refund of those taxes on his or her behalf, the employee may claim a refund.

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