Human Resources
IRS Issues Post-Windsor Refund Guidance

IRS Issues Post-Windsor Refund Guidance


The Internal Revenue Service issued guidance on September 23, 2013, telling employers and employees how to file claims for refunds or adjustments for excess FICA taxes (Social Security and Medicare taxes) and federal income tax withholding (collectively, “employment taxes”) related to benefits provided to same-sex spouses following the Supreme Court’s decision in United States v. Windsor striking down Section 3 of the Defense of Marriage Act. Under Windsor, employers can use this special administrative guidance to correct overpayments of employment taxes for 2013 and prior years with respect to certain benefits for same-sex spouses.

This Aon Hewitt bulletin contains a brief overview of the guidance, issued as Notice 2013-61.

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