The IRS recently issued Notice 2013-61, which clarifies how employers should handle the employment tax implications of the U.S. v. Windsor decision on same-sex marriage.

Recall that Revenue Ruling 2013-17, issued in August 2013, applied the Windsor case’s definition of marriage to marriages occurring in states that legally recognize same-sex marriage, regardless of where the couple ultimately resides. The Revenue Ruling’s application was prospective from September 16, 2013. The Windsor case invalidated §3 of the Defense of Marriage Act (DOMA) on June 26, 2013.

Before the Windsor case was decided, DOMA required employers who offer same-sex spouse benefits to treat the value of those benefits as wages. As a result of the decision, employers have some corrections to make.

Notice 2013-61 provides two special administrative procedures for 2013.
 
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