The IRS has released Notice 2015-15 , 2015-9 I.R.B. 687, which provides guidance to employers on the requirements for employee consents used by an employer to support a claim for refund of over-collected Social Security tax and Medicare tax. The notice and proposed revenue procedure clarifies the basic requirements for a request for a consent and for the employee consent itself and permits a consent to be requested, furnished, and retained in an electronic format as an alternative to a paper format. The notice also contains guidance concerning what constitutes “reasonable efforts” if a consent is not secured to permit the employer to claim a refund of the employer share of over-collected Social Security tax and Medicare tax.

The IRS requests comments by May 31 regarding the specific requirements for a request for a consent and for the employee consent itself, the requirements for electronic employee consents, and the steps that will constitute “reasonable efforts” to obtain an employee consent. Comments are also requested on ways to formulate requirements that advance the goal of making the process more efficient while protecting the interests of employees.

Revenue Procedure 2015-22 contains a modification to Revenue Procedure 2013-22, 2013-18 I.R.B. 985, as modified by Revenue Procedure 2014-28, 2014-16 I.R.B. 944, and modifications to Revenue Procedure 2015-8, 2015-1 I.R.B. 235. In particular, this revenue procedure changes the addresses to which applications for opinion and advisory letters for section 403(b) pre-approved plans should be submitted and inserts a user fee that was omitted from Rev. Proc. 2015-8.

Notice 2015-16 provides guidance concerning potential approaches to be incorporated into future proposed regulations regarding the excise tax on high cost employer-sponsored health coverage under on section 4980I.

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