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Last Updated: 10/26/2017

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Withholding Tax

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Withholding Tax > What's New > Same-sex marriage

  • If I offer health insurance to my employees, am I required to provide benefits for same-sex spouses?Back to top

    ​The Minnesota Department of Commerce regulates the insurance industry in Minnesota. You can  contact them at 651-539-1600.

  • Should health insurance benefits paid between January 1, 2013 and August 1, 2013 for same-sex spouses of employees be adjusted to reflect pre-tax benefits?Back to top

    ​Minnesota follows federal requirement/guidance. The IRS has announced that you have the option to make adjustments to 2013 periods. For details, see IRS FAQs for Individuals of the Same Sex Who Are Married.

  • Do I need to provide payroll information to employees about same-sex spouse benefits previously treated as taxable wages?Back to top

    ​You should give employees information on the value of benefits previously provided. Individuals are allowed to amend income tax returns to make adjustments to those benefits no longer considered taxable.

  • Am I required to issue corrected W-2s for prior years (2012 or earlier) regarding benefits provided to same-sex spouses?Back to top

    ​No.

  • If an employee with a same-sex spouse completes Form W-4MN, should the marital status match what is on their W-4?Back to top

    There is no need for an employee to have a different marital status on these forms. Minnesota and the IRS both recognize marriage the same for tax purposes.

  • Can I amend prior returns to request a refund of the tax withheld on benefits provided to same-sex spouses of my employees?Back to top

    You cannot amend returns for periods prior to 2013. To amend your 2013 returns and reduce the amount of tax reported, you must first repay the over-withheld tax to your employees.​