Advertisement Employers extending benefit coverage to employees’ same-sex spouses and partners should review their payroll procedures to ensure that such coverages are properly taxed for federal income and FICA tax purposes. Employers also should review the options in Notice 2013-61 and consider filing claims for refunds or adjustments of FICA overpayments. Advertisement Employers that provided … Continue reading IRS Guidance on Employment and Income Tax Refunds on Same-Sex Spouse Benefits