DOMA Consent Form Instructions
The IRS has now issued guidance regarding the Supreme Court’s ruling on the Defense of Marriage Act and individuals’ ability to recoup taxes paid in previous years. Employees and retirees are now able to reclaim income taxes for “open” taxable years—usually up to three years. With guidance in place, UC has now set a process for helping employees and retirees recoup back taxes.
If you were married as of Dec. 31 of any calendar year, you are treated as married for the full calendar year. For example, if you legally married on March 1, 2013 (and are still married on Dec. 31, 2013), you will be treated as married for the entire year. This means that, if your new spouse (former domestic partner) was covered under your UC-sponsored health plan for all of 2013, UC’s portion of the premium for your spouse’s coverage will not be treated as “imputed income,” and any taxes related to this coverage that were withheld from your paycheck can be refunded.
Purpose of Form
If you were legally married prior to 2013 and had your spouse/domestic partner covered under your UC-sponsored health plan, you may be eligible to claim a refund of the taxes withheld on any imputed income within the statute of limitations (current years under the statute: 2010, 2011 and 2012).
If you would like to claim a refund of prior year taxes, please complete the “Employee DOMA FICA Consent Form,” checking “Yes” for all quarters that you would like to receive a refund for. Sign and date the form and mail to the address located in the bottom left hand corner of the form. Please keep in mind that that for prior tax years, we are only allowed to claim a refund for FICA taxes. For a refund of any other applicable taxes, you will have to file an amended return using the corrected W2 we will provide you.
The deadline to submit the form if you want to a refund of 2010 taxes is January 31st, 2014. Any forms postmarked after the deadline will not be included in our refund claim for 2010 FICA taxes withheld.
If you have not reported your marriage yet, please do so by completing the UPAY 850 form and send it to your Campus or Health System Benefits Office as soon as possible.