IRS issues guidance on 0.9% Medicare surtax

12/4/2012 | JournalofAccountancy.com

The Internal Revenue Service issued proposed regulations on the 0.9% additional Medicare tax that will take effect next year. The regulations cover filing requirements, how to make adjustments for underpayments and overpayments of the tax, and how to file refund claims for overpayment of the tax.

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