IRS PROVIDES GUIDANCE ON SAME-SEX COUPLES REFUNDS

Washington, D.C. -- In late September, the Internal Revenue Service released guidance on issuing tax refunds to same-sex married couples in the wake of the Supreme Court's decision striking down the Defense of Marriage Act.

Notice 2013-61 provides guidance to employers and employees to make claims for refund or adjustments of overpayments of Federal Insurance Contributions Act, or FICA, taxes and federal income tax withholding employment taxes resulting from the Supreme Court's decision in United States v. Windsor, and the holdings of IRS Revenue Ruling 2013-17 and Internal Revenue Bulletin 2013-38.

The notice also provides special administrative procedures that can be used by employers to claim refunds or make adjustments of overpayments of employment taxes that have been paid with respect to same-sex spouse benefits for 2013, along with a special administrative procedure that can be used for overpayments of FICA taxes for years before 2013.

 

IRS SETS PER DIEM RATES FOR EXPENSES

Washington, D.C. -- The Internal Revenue Service has set the per diem rates that taxpayers can use to substantiate the amount of expenses for lodging, meals and incidental expenses when traveling away from home.

Notice 2013-65 announces the special per diem rates, effective Oct. 1, 2013, which taxpayers may use in the year ahead to substantiate the amount of expenses for lodging, meals, and incidental expenses when traveling away from home. The annually announced rates are the special transportation industry rate, the rate for the incidental-expenses-only deduction, and the rates and list of high-cost localities for purposes of the high-low substantiation method. Taxpayers who may use per diem rates to substantiate the amount of travel expenses under Rev. Proc. 2011-47 may use the federal per diem rates published annually by the General Services Administration.

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