federal_register: 2013-28411

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2013-28411 Rules Relating to Additional Medicare Tax Rule This document contains final regulations relating to Additional Hospital Insurance Tax on income above threshold amounts ("Additional Medicare Tax"), as added by the Affordable Care Act. Specifically, these final regulations provide guidance for employers and individuals relating to the implementation of Additional Medicare Tax, including the requirement to withhold Additional Medicare Tax on certain wages and compensation, the requirement to file a return reporting Additional Medicare Tax, the employer process for adjusting underpayments and overpayments of Additional Medicare Tax, and the employer and individual processes for filing a claim for refund for an overpayment of Additional Medicare Tax. 2013-11-29 2013 11 https://www.federalregister.gov/documents/2013/11/29/2013-28411/rules-relating-to-additional-medicare-tax https://www.govinfo.gov/content/pkg/FR-2013-11-29/pdf/2013-28411.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations relating to Additional Hospital Insurance Tax on income above threshold amounts ("Additional Medicare Tax"), as added by the Affordable Care Act. Specifically, these final regulations provide guidance for...  

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