federal_register: 2012-29237

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2012-29237 Rules Relating to Additional Medicare Tax Proposed Rule This document contains proposed regulations relating to Additional Hospital Insurance Tax on income above threshold amounts ("Additional Medicare Tax"), as added by the Affordable Care Act. Specifically, these proposed regulations provide guidance for employers and individuals relating to the implementation of Additional Medicare Tax. This document also contains proposed regulations relating to the requirement to file a return reporting Additional Medicare Tax, the employer process for making adjustments of underpayments and overpayments of Additional Medicare Tax, and the employer and employee processes for filing a claim for refund for an overpayment of Additional Medicare Tax. This document also provides notice of a public hearing on these proposed rules. 2012-12-05 2012 12 https://www.federalregister.gov/documents/2012/12/05/2012-29237/rules-relating-to-additional-medicare-tax https://www.govinfo.gov/content/pkg/FR-2012-12-05/pdf/2012-29237.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations relating to Additional Hospital Insurance Tax on income above threshold amounts ("Additional Medicare Tax"), as added by the Affordable Care Act. Specifically, these proposed regulations provide guidance for...  

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