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Text of IRS Final Regs Relating to Additional Medicare Tax
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Nov. 26, 2013

"The 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 of Additional Medicare Tax."

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