"Notice 2013-61 provides guidance to employers and employees to make claims for refund or adjustments of overpayments of Federal Insurance Contributions Act (FICA) taxes and Federal income tax withholding (employment taxes) resulting from the Supreme Court decision in United States v. Windsor, 570 U.S. ___, 133 S.Ct. 265 (2013) and the holdings of Rev. Rul. 2013-17, 2013-38 I.R.B. 201. The notice also provides special administrative procedures that can be used by employers to claim refunds or make adjustments of overpayments of employment taxes paid with respect to same-sex spouse benefits for 2013, and also a special administrative procedure that can be used with respect to overpayments of FICA taxes for years before 2013. The special administrative procedures provided in the notice are optional."
Notice 2013-61 is available here.
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