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.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.
The previous year’s Form 940 should be used to claim a refund of FUTA taxes for that prior year.
Homosexual Canadians enjoy much more freedom and societal acceptance than they did in 1965, when a Northwest Territories man was thrown in prison after admitting he was gay.
The following questions and answers provide information to individuals of the same sex who are lawfully married (same-sex spouses).
These questions and answers reflect the holdings in Revenue Ruling 2013-17 in 2013-38 IRB 201. When are individuals of the same sex lawfully married for federal tax purposes? For federal tax purposes, the IRS looks to state or foreign law to determine whether individuals are married. For tax year 2013 and going forward, same-sex spouses generally must file using a married filing separately or jointly filing status. 2013-17), generally must file using a married filing separately or jointly filing status.
For tax years 2011 and earlier, same-sex spouses who filed their tax returns timely may choose (but are not required) to amend their federal tax returns to file using married filing separately or jointly filing status provided the period of limitations for amending the return has not expired.