August 20, 2014

Income Tax Correction for Same-sex Health Coverage (article)

The IRS issued an Information Letter providing additional guidance to individuals of a same-sex marriage, particularly relating to obtaining refunds of over-withheld taxes for amounts paid for health coverage of a same-sex spouse.  The guidance directs the individual to asking his/her employer for a revised Form W-2.  It is important to note that the employer is not obligated to proactively provide the revised W-2; thus, relieving the employer discerning who might be in a same-sex marriage.  However, it is appropriate to do so upon request.  If an individual cannot obtain a revised W-2 from his/her employer, the individual is directed to complete Form 4852 and attach it to his/her return (Form 1040). 

This Letter also directs the employee to ask his/her employer whether the employer will be seeking a refund of over-paid FICA taxes (see Social Security and Medicare Tax Refunds for Same-Sex Marriage Couples, Benefit Beat, 12/11/13).


The information contained in this article is provided as general guidance and may be affected by changes in law or regulation. This article is not intended to replace or substitute for accounting or other professional advice. Please consult a CBIZ professional. This information is provided as-is with no warranties of any kind. CBIZ shall not be liable for any damages whatsoever in connection with its use and assumes no obligation to inform the reader of any changes in laws or other factors that could affect the information contained herein.

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