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Issue Number:  2013-3

Inside This Issue

1. New on IRS.gov
2. 2014 Social Security wage baseline
3. Windsor Decision: Special administrative procedures for employers
4. 2013 FUTA credit reduction states
5. 2014 adjustments for inflation
6. FSAs and cafeteria plans
7. 2014 pension plan limits  

Draft

Inst. 941, Instructions for Form 941, Employer's Quarterly Federal Tax Return  
Form 941, Employer's Quarterly Federal Tax Return  
Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund  
Form 941 (PR), Planilla para la Declaracion Federal TRIMESTRAL del Patrono 
Form 941-SS, Employer's Quarterly Federal Tax Return - American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands  
Inst. 945-X, Instructions for Form 945-X, Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund
Form 945-X, Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund  
Form 944 (SP) , Declaracion Federal ANUAL de Impuestos del Patrono o Empleador    
 
Final
 
Pub. 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically (Rev 10-2013) 
Pub. 509, Tax Calendars (for 2014)

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The Social Security wage base increases to $117,000 in 2014.

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Notice 2013-61 provides guidance for employers and employees relating to the repeal of Section 3 of the Defense of Marriage Act.

Related link:

• Answers to frequently asked questions for individuals of the same sex who are married under state law

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Employers may owe additional tax on FUTA wages paid in credit reduction states. The IRS.gov FUTA Credit Reduction page explains this and includes a link to the final DOL list of 2013 FUTA credit reductions.

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Rev. Proc. 2013-35 includes inflation-adjusted items for medical savings accounts, qualified transportation fringe benefits, and more.

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Notice 2013-71 modifies the “use-or-lose” rule for health flexible spending arrangements and includes examples of various scenarios.

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IR 2013-86 has dollar limitations for pension plans and other retirement-related items for tax year 2014.

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