Employee Benefits-IRS Provides Guidance For Making Claims For FICA And Income Tax Refunds Following Windsor

In Notice 2013-61, the Internal Revenue Service (the “IRS”) provides guidance for employers and employees to make claims for refund or adjustments of overpayments of Federal Insurance Contributions Act (“FICA”) taxes and Federal income tax withholding, with respect to certain benefits provided and remuneration paid to same-sex spouses, following the Supreme Court’s decision in United States v. Windsor and the holdings of Rev. Rul. 2013-17. Notice 2013-61 is here.