Supreme Court Ruling on DOMA Could Lead to Refunds of Federal Taxes

By on June 20, 2013
Posted In Employment

by Todd A. Solomon, Ruth Wimer and Brian J. Tiemann

Employers providing benefits for employees’ same-sex spouses may want to consider the availability of federal payroll tax refunds if the Supreme Court of the United States finds Section 3 of the Defense of Marriage Act (DOMA) unconstitutional. Employers currently must impute income to an employee for the fair market value of benefit coverage for a non-dependent same-sex spouse. Such imputed income is subject to federal income and payroll taxes, as well as state income taxes in the majority of states.

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